- Stating or implying that the member of a professional body represents a person that the member does not represent, for instance as a way to win new clients.
- Disclosing confidential information about a client.
- Offering or giving anything of value to an individual to induce that individual to take any action, favorable or unfavorable to a client.
- Paying, retaining or accepting a share of a fee or other monetary compensation for the referral of a person to another for the provision of tax services.
- Soliciting a tax assignment by assuring a specific result to the client.
- Initiating or pursuing an appeal, protest or refund claim on behalf of a client for which there is no basis in fact or in law.
- Failure to exercise independent judgement.
- Use of a false statement of/professional qualification to win a client or for any other purpose.
- Using client references without their authority.
- Having, acquiring or seeking a personal Interest in a matter that is adverse to the interests of a client or employer.
- Engaging in conduct that discredits the professional body.
Wilfykil answered the question on February 26, 2019 at 06:28
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