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Members shall conduct themselves in such a manner as not to reflect unfavorably upon the profession |
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A member shall not violate the confidential relationship between client and practitioner and shall not disclose confidential information without the consent of the client or pursuant to a court subpoena |
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A member shall pursue continuing education in the field of Federal Income Taxation |
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A member shall not knowingly misrepresent facts while preparing a return or advising a client |
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A member who finds that information has been omitted, shall promptly advise the client of such error or omission |
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A member shall not engage in fraudulent, deceptive or dishonest conduct relating to the member's professional practice |
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A member shall not violate any position of trust |
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A member shall not disparage another practitioner so as to cast doubt upon his or her ability, competence, experience or character |
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A member shall avoid preparing returns or offering advice on tax matters outside his or her level of experience and expertise unless competent assistance is obtained |
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A member shall make every effort to avoid controversies with other fellow members |
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A member who has been enjoined from practice, or who has been convicted of a felony will be suspended from NSTP, pending a review by the proper NSTP committee |
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A member shall not advertise or solicit clients in a manner that is deceptive or misleading |
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Members shall comply with the appropriate IRS regulations, governing the Rules of Practice for return preparers |
