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NAEA’s Ethics Complaint and Review Process

All enrolled agents are required to adhere to the Internal Revenue Service’s Circular 230 ethical requirements. NAEA members are also required to adhere to NAEA’s Code of Ethics and Rules of Professional Conduct.

An individual who wishes to submit a complaint about an NAEA member must complete the ethics complaint form linked below. The Ethics & Professional Conduct Committee will review the complaint to determine if they will pursue the case. Complaints against members are taken very seriously and the committee must have ample time to thoroughly investigate all facts presented for each case.

Important things to know about the ethics complaint process:

  • The committee can only take action if the EA is an NAEA member. If the EA is not a member, we will notify the complainant that the EA is not a member.
  • The IRS also has an ethics review process. Complaints about an EA or a tax preparer can be filed with the IRS’s Office of Professional Responsibility Make a Complaint About a Tax Return Preparer | Internal Revenue Service (
  • If the committee determines the case will be reviewed, then the results of this review process may include suspension or expulsion from the organization. This is the only action that the committee can take. NAEA has no jurisdiction over the licensing status of an Enrolled Agent.
  • Cases that have already been legal action taken, or that are already under review by the IRS are generally not pursued by the committee.
  • Resolution time could take up to six (6) months depending on when your complaint is filed and how long the investigation takes.
  • Members of the committee serve as investigator(s) one of whom will be assigned to you as the complainant and another will be assigned to the respondent.
  • The investigator(s) have approximately sixty (60) days to complete their investigation and report back to the committee. The committee will then determine a course of action.

Submit a complaint to the NAEA Ethics and Professional Conduct Committee.