Members of the National Association of Enrolled Agents recognize the responsibilities of the enrolled agent profession to the people and businesses we serve, and to one another, and believe we should encourage and foster high ethical standards in this profession. A code of ethics clarifies roles and responsibilities within a profession and provides guidance to the professional for addressing common ethical questions.

The following Code of Ethics and Rules of Professional Conduct are predicated upon NAEA’s core values. These basic principles provide the foundation for establishing and maintaining all professional relationships.

All NAEA members are expected to adhere to a course of conduct that manifests respect, competence, and trust on the part of the public, businesses, and clients.

NAEA’s Code of Ethics and Rules of Professional Conduct

How to file an ethics complaint

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