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IPT Code of Ethics
IPT's 20 Canons of Ethical Standards
Question | Answer |
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Canon 1 | It is unethical to engage in any conduct that discredits IPT, its membership , or the tax profession. |
Canon 2 | It is unethical to engage in any activity that results in a conviction of any crime committed in connection with the member's involvement in a tax matter. |
Canon 3 | It is unethical to operate beyond the bounds of an agreed relationship with an employer or client |
Canon 4 | It is unethical for a member of IPT to state or imply that a member represents a person that the member does not represent, or to file any document on behalf of such a person without authorization. |
Canon 5 | It is unethical to disclose confidential employer or client documents or information except with the consent of the employer or client or as directed by law. |
Canon 6 | It is unethical to offer or give anything of value to a public official to induce that official to take any action with respect to a tax matter. |
Canon 7 | It is unethical to offer or give anything of material value to an individual in an employment, advisory, or representative relationship with a business to induce that individual to recommend the purchase of goods or services by the business. |
Canon 7 cont | And it is unethical for such individuals to receive such value. |
Canon 8 | It is unethical to pay, retain or accept a share of a fee or other monetary compensation for the referral of a person to another for the provision of tax services in which the recipient does not participate, |
Canon 8 cont | unless advance notice is given to the person for whom such services are to be performed. The amount of compensation for the referral need not be disclosed unless required by the person to whom the services are to be furnished. |
Canon 9 | It is unethical to solicit a tax assignment by assuring a specific result to to solicit, assign, accept, or perform a tax assignment that is conditioned upon a preconceived opinion or conclusion. |
Canon 10 | It is unethical to initiate or pursue an appeal, protest, refund claim or other action on behalf of a taxpayer for which there is no known to be the basis in fact or law. |
Canon 10 cont | When the basis is unknown, the determination of whether a basis in fact or law exists must be made as soon as reasonably possible. |