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). The results of this review process may include suspension or expulsion from the organization.

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

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.

The Ethics and Professional Conduct Committee meets every four to six weeks.  The committee seeks to find a resolution that does not result in disciplinary action. However, in some cases, it may not be possible to avoid. Complaints against members are taken very seriously and the committee must have ample time to thoroughly investigate all facts presented for each case.  Resolution time could take up to six (6) months depending on when your complaint is filed and how long the investigation takes.

  1. The Ethics & Professional Conduct committee will verify that the enrolled agent against whom the complaint has been filed is a member.
  2. The Ethics & Professional Conduct committee will respond within thirty (30) days of your filing.  If the EA is not a member, we will provide instructions on what steps you may take to follow up on your complaint with the IRS Office of Professional Responsibility.
  3. The Ethics & Professional Conduct committee is comprised of EA volunteers, who will review the complaint.
  4. 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.

Download the ethics complaint form

In addition to the NAEA ethics process—which is limited to enrolled agents who are also NAEA members—IRS has its own review process, which may be initiated by completing a form designed for that purpose. Download the form on the IRS website.