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.