1) American Institute of Certified Tax Planners Members (“AICTP Members”) will follow all laws governing the practice of tax preparation and advice in the jurisdictions where they practice. AICTP Members shall keep informed of relevant developments in the tax laws that apply to their field of practice.

2) AICTP Members will adhere to the highest standards of honesty and integrity in all relationships with clients, keeping as the utmost concern their clients’ best interests.

3) AICTP Members will serve their clients by providing accurate and complete advice to them. AICTP Members will use their best efforts to develop and then inform clients about ideas and strategies to reduce the client’s tax liability where possible within the bounds of the law. If a AICTP Member believes that a client’s course of action is not advisable, that AICTP Member will so notify that client and inform that client of a course of action that the AICTP Member believes would be more favorable to the client.

4) AICTP Members will perform services in a timely manner to the best of their ability, with due regard for filing, tax payment and other deadlines under applicable tax law.

5) AICTP Members will not make any representation to any client guaranteeing any particular outcome with respect to tax planning or any tax dispute, including making any guaranty of any amount of tax savings.

6) AICTP Members will set forth clearly and in writing the services they will provide and the terms of those services, including fee arrangements. AICTP Members will not base their fees or other compensation for tax planning services on a percentage of promised tax savings from their planning strategies.

7) AICTP Members will use their best efforts to maintain the confidentiality of their clients’ financial, tax and other personal information. This will include the implementation and maintenance of procedures that safeguard that information from inadvertent or unauthorized access and disclosure by or to others.

8) AICTP Members will follow all IRS regulations applicable to persons who advise others on tax matters, including the requirements outlined in IRS Circular 230.

9) Unless they are lawfully admitted to practice law in a state where they conduct business, AICTP Members will not engage in the practice of law or represent to anyone that they do so.

10) No AICTP Member will take a position or make a representation on behalf of a client to any government agency that is false, does not have reasonable factual support or lacks a good faith basis in fact or law. If a AICTP Member learns or suspects that a position a client is or may be taking or representation that client is or may be making would cause the AICTP Member to violate the previous sentence, the AICTP Member shall notify the client how and why that course of action is illegal or improper. If the client persists in taking that position or making that representation, the AICTP Member will immediately resign from representing that client.

11) AICTP Members will make certain that all representations they make about themselves and their practice, whether in face-to-face meetings or through advertisements and other promotions, are true and accurate in all respects. In this regard, AICTP Members will not make deceptive, false or misleading claims concerning their experience, volume of returns done, tax savings created for clients, education and certification.