Javascript is either disabled or not supported by this browser. This page may not appear properly.
INSTITUTE OF TAX CONSULTANTS
7500 - 212 SW  Suite 205
Edmonds WA 98026
425-774-3521   FAX:  425-672-0461
ITC
CODE OF
ETHICS
~  A CTP is not to misrepresent his/her title to clients

~  A CTP will not discuss his/her clients tax return or information with anyone other than his office personnel , unless he has his/her client's Power of Attorney to do so.

~  A CTP must impress upon his/her employees the confidentiality of the client-preparer's relationship.

~  A CTP must establish a clear understanding of when responsibility ends for the tax return he/she had prepared.

~  A CTP must take a stand on the tax law based on his/her knowledge and research, not on the client's opinion of the tax law.

~  If a CTP cannot obtain sufficient data for the client to properly calculate the tax due, the CTP should withdraw from the assignment.

~  A CTP must not encourage or advise others to  file erroneous tax returns.

~  A CTP must comply with all rules and regulations governing the tax preparer.

~  A CTP has no responsibility to report to the Internal Revenue Service, a person whom he suspects has been grossly negligent or who may have committed fraud against the government on returns prepared prior to the rendering of his/her services.

~  A CTP will take the necessary steps to file corrected returns for the client who had already filed but has made an error in the original figures.

~  A CTP will not advise his/her client that he/she has a close relationship with a representative of the Internal Revenue Service.
">
">
">
">
INSTITUTE OF TAX CONSULTANTS
7500 - 212 SW  Suite 205
Edmonds WA 98026
425-774-3521   FAX:  425-672-0461