While all enrolled agents are required to adhere to Circular 230 ethical requirements, NAEA members are also required to adhere to NAEA’s own Code of Ethics and Rules of Professional Conduct (NAEA Code of Ethics). Our members take these responsibilities seriously and the association values professional conduct enough to provide its own ethics complaint review process (details in NAEA’s Code of Ethics).

Initiating the review process requires completing an ethics complaint form and submitting it to NAEA’s Executive Vice President at EthicsPC@naea.org.

NAEA Ethics Complaint Form

The Executive Vice President reviews the initial complaint with the chair of the Ethics & Professional Conduct Committee and they in turn submit the complaint to the full committee for consideration.

In addition to the NAEA ethics process—which is limited to enrolled agents who are also NAEA members—IRS has its own review process. We provide a link to that form below.

IRS website: www.irs.gov/tax-professionals/make-a-complaint-about-a-tax-return-preparer

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