Code of Ethics

All Enrolled Agents must meet strict IRS guidelines pertaining to their professional conduct. Those EAs who are members of NAEA also must adhere to the recently revised NAEA Code of Ethics and Rules of Professional Conduct. Violations can result in expulsion from the association and even loss of the IRS license. This is the Code:

  • 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.
  • Members and Associates will demonstrate honesty, integrity and objectivity in all of their professional actions and relationships.
  • Members and Associates will continually strive to improve upon their competence to practice by keeping informed and educated about tax practice and representation.
  • Members and Associates will maintain the confidentiality of professional relationships.
  • Members and Associates will support all efforts to advance the reputation and prestige of the EA license.
  • 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.