EA Ethics Guide 2025: Mastering the NAEA Code of Ethics and Professional Conduct

1) Why EA Ethics Matter

Enrolled Agents represent taxpayers before the IRS — a privilege that carries great responsibility.
Ethical conduct is not just about following rules; it’s about building public trust, credibility, and longevity.
A single ethical lapse can lead to disciplinary action by the IRS Office of Professional Responsibility (OPR), including censure, suspension, or disbarment.

2) Circular 230 vs. NAEA Code: The Two Ethical Pillars

• IRS Circular 230: The legal and administrative standard governing practice before the IRS.
• NAEA Code of Ethics & Rules: The moral and professional framework that defines what it means to be a trusted EA.

Think of Circular 230 as the minimum compliance threshold — and the NAEA Code as the higher professional ideal that elevates the EA profession.

3) The Seven Core Principles of the NAEA Code of Ethics

1. Promote and protect the integrity of the Enrolled Agent designation.
2. Act with honesty, objectivity, and fairness in all professional relationships.
3. Commit to continuous professional education and lifelong learning.
4. Safeguard client confidentiality at all times.
5. Uphold the reputation and public trust of the EA profession.
6. Comply with Circular 230 and all current ethical regulations.
7. Refuse to prepare or submit returns containing false or misleading information.

4) Rules of Professional Conduct — How Ethics Apply in Practice

• Non-Discrimination: Treat every client with equal respect and impartiality.
• Professional Courtesy: Communicate respectfully with peers, clients, and IRS officials.
• Confidentiality: Never disclose client information unless legally required.
• Cooperation with IRS: Respond promptly to lawful information requests.
• Accurate Representation: Use professional titles (Member, Associate) correctly.
• Conflict of Interest: Obtain written consent from all parties before representation in potential conflicts.
• Disclosure of Financial Interest: Always disclose referral fees or commissions in writing.
• No Gifts or Influence: Avoid gifts or favors that may compromise independence.
• Reasonable Tax Positions: Ensure every position taken on a return has a reasonable basis.
• Independence in Dual Roles: Maintain objectivity when engaged in multiple professions.
• Advertising & Public Statements: Avoid misleading or exaggerated claims.
• Client Misconduct: Inform clients of detected errors or noncompliance promptly in writing.
• Withdrawal: Cease representation if legal or ethical standards are violated, and protect client interests upon termination.

5) Real-Life Scenarios & Examples

6) Practical Compliance Checklist for EAs

• Engagement Letters: Define the scope, fee terms, deadlines, and withdrawal rights clearly.
• Conflict Disclosure Forms: Identify potential conflicts and secure written consent from all affected parties.
• Error Notification: Use a written template when informing clients of tax return errors or omissions.
• Advertising Review: Regularly audit marketing materials for compliance with Circular 230.
• File Retention: Return client documents promptly and maintain records of all notices and correspondence.

7) Resources & References

Official IRS Resources

• IRS — Office of Professional Responsibility (OPR)

Related Articles on EA Tax Guide

• 2025 Tax Savings for Small Business Owners: QBI and R&D Explained
• The Ultimate Ethics Guide for Enrolled Agents: Understanding IRS Circular 230 in 2025