Ethics

Ethics

Our Associates are expected to follow a high standard of ethics.

  1. Members and Associates will, in personal and public life, strive to enhance the status of Enrolled Agents and promote their qualifications to serve the public.
  2. Members and Associates will demonstrate honesty, integrity and objectivity in all of their professional actions and relationships.
  3. Members and Associates will continually strive to improve upon their
    competence to practice by keeping informed and educated about tax practice and representation.
  4. Members and Associates will maintain the confidentiality of professional relationships.
  5. Members and Associates will support all efforts to advance the reputation and prestige of the EA license.
  6. Members and Associates will so conduct themselves and their practices that they remain in compliance with the most current provisions of Treasury Department Circular 230 and the NAEA Rules of Professional Conduct.

Professional Rules of Conduct

Our Associates are also expected to follow professional rules of conduct

  1. Members and Associates will adhere to all laws and regulations that provide equal opportunity for all clients and employees regardless of race, color, religion, gender, national origin, age, handicap, sexual orientation and/or any legally protected class.
  2. Members and Associates will maintain a confidential relationship between themselves and their clients, or former clients, disclosing confidential information only when authorized or legally obligated to do so. Members and Associates will instruct employees that information acquired in their duties is confidential and will ensure that confidentiality is maintained.
  3. Members and Associates will promptly submit requested information to the IRS unless that member or associate believes, in good faith and on reasonable grounds, that the information is privileged. Similarly, members and associates must not interfere with lawful efforts by the IRS to obtain and record of information unless the member or associate believes in good faith and on reasonable grounds that the information is privileged.
  4. Only Members may designate themselves as “Member(s) of the National Association of Enrolled Agents,” only Associates may designate themselves as “Associate(s) of the National Association of Enrolled Agents.”