Code of Ethics and Rules
All Members shall...
- conduct themselves in such a manner as not to reflect unfavorably 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, NSTP staff, NSTP Volunteers, NSTP Consultants, NSTP Instructors, NSTP Hotline, and all other people associated with NSTP. A member shall avoid the use of profanity and personal attacks toward any of the noted individuals herewith at all times.
- comply with the appropriate IRS regulations, governing the Rules of Practice for return preparers.
- remain current with all Federal, State, and local tax filings and payments due.
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. Any violation of this policy will be handled by the President and the Board of Directors.
