Standard No. 5
Our first responsibility is to the clients.
Every effort to protect the interests of the client
and
advise the client when the client is taking the wrong course of conduct.
The client is responsible for any decisions made when the tax return is prepared.
When the client signs the tax return, it has the force of an affidavit.

Standard No. 6
The second responsibility is to conduct the practice of the tax service
so that it will not jeopardize our professional reputation or self-respect.
We will not be unreasonable in requiring proof of statements made by the taxpayer
except when required by law, regulation and decisions by government.

Standard No. 7
The third responsibility is to the government.
In this respect, we will always bear in mind the practice of tax preparation is
governed by the law, regulations, and decisions that make up their field of tax practice.
The tax preparation plays an important role in shaping the attitude
of the public towards voluntary compliance with the applicable laws.

Standard No. 8
We are very mindful of the nature of the representation
that may be needed to protect a taxpayer's interests.
When appropriate, we would recommend that the client consults
with an attorney or another person admitted to practice before the Tax Court.

Standard No. 9
Our responsibility is to review advice previously given
and
returns previously prepared and filed depends upon the nature of the contract
between the preparer and the client.
We shall have a clear understanding with the client,
whether responsibility ends with the preparation of a tax return
or
whether the member is expected to inform the client of later developments of law,
which may materially affect the tax return as prepared or the advice given.

Standard No. 10
We have a duty to explain the probable effects of the various alternatives to the taxpayer.
The taxpayer must make the final decision
about the position to be taken in the situations where the applicable law
is unsettled or where the application of the law to the facts at hand is uncertain.

Standard No. 11
We will not permit the client to treat an item having a bearing
on the liability in a manner for which there is no reasonable basis in law or fact.
Should the client insist upon the item being stated on the return incorrectly,
we will withdraw and refuse to prepare the tax return preparation.

Standard No. 12
We will withdraw from the tax preparation if the client will
not permit enough disclosures to calculate the proper tax due.

Standard No. 13
We will resolve all doubts in favor of the client,
providing there is a reasonable basis in law and fact for the position taken,
and the client is advised of the alternatives and the probable effects thereof.

Standard No. 14
We will avoid the appearance of an unduly close business relationship
with representatives of the Internal Revenue Service.
However, a working relationship will be maintained with the Internal Revenue Service
and
their employees for the benefit of all client's served by us,
so the clients served will receives the very best possible service available.

Standard No. 15
We have no obligation to communicate with the Internal Revenue Service
with respect to a person who we suspect has been grossly negligent
or
who may have committed fraud against the government.

Standard No. 16
We have a responsibility to refrain from disclosing confidential information
acquired during their work except when authorized or legally obligated to do so.
We have a responsibility to inform subordinates, as appropriate,
regarding the confidentiality of information acquired while working
and
monitor their activities to assure the maintenance of that confidentiality.
We have a responsibility to refrain from using,
or
appearing to use, confidential information acquired while providing
professional services for unethical or illegal advantage,
either personally or through third parties.

Standard No. 17

We have a responsibility to refrain from false or misleading advertising
as to ambiguous claims in regard to years of experience,
volume of returns done, education, certification, etc.
that would lead to false impression.

Standard No. 18
We have a responsibility to comply with tax laws and regulations.
Which including, but not limited to, the timely filing, payment,
and
accurate preparation of all personal and business tax related documents
and
obligations relating to the our business and personal tax returns.