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.