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Code of Ethics and Rules

All Members shall...

  • conduct themselves in a favorable manner upon the profession
  • pursue continuing education in the field of Federal Income Taxation
  • promptly advise the client of error or omission when a member finds omitted information
  • avoid preparing returns or offering advice on tax matters outside his or her level of experience and expertise unless competent assistance is obtained
  • make every effort to avoid controversies with other fellow members
  • comply with the appropriate IRS regulations, governing the Rules of Practice for return preparers


All Members 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
  • knowingly misrepresent facts while preparing a return or advising a client
  • engage in fraudulent, deceptive or dishonest conduct relating to the member's professional practice
  • violate any position of trust
  • disparage another practitioner so as to cast doubt upon his or her ability, competence, experience or character
  • advertise or solicit clients in a manner that is deceptive or misleading


A member who has been enjoined or prohibited from practice, or who has been convicted of a felony will be suspended from NSTP, pending a review by the proper NSTP committee.