Standards of ethics and conduct for tax preparers

What you should know
State law requires tax preparers follow standards of ethics and conduct. Those with credentials, such as certified public accountants or attorneys, must also follow a code of ethics for their profession.

If a tax preparer does not follow the required standards, they may be subject to penalties or criminal prosecution.

If a tax professional	​Then we can
Willfully attempts to understate the correct tax or recklessly disregards tax law while preparing a return	Assess the tax professional a penalty of $500 for each return prepared in this manner
​Is convicted of a crime related to tax return preparation Is assessed civil penalties of more than $1,000 for certain actions related to tax return preparation	Place their name on our Tax Preparers Subject to Penalties List

State law requires we post the names of any tax preparers assessed a preparer penalty in excess of $1,000. You can find these names on our Tax Preparers Subject to Penalties List.

What you can do
Report any tax preparer not following standards of ethics and conduct by calling our Tip Line at 651-297-5195 or 1-800-657-3500 (toll-free).

For more information, see Tax Professional Enforcement.