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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.