1. Members and Associates will adhere to all laws and regulations that provide equal opportunity for all clients and employees regardless of race, color, religion, gender, national origin, age, handicap, sexual orientation and/or any legally protected class.

2. Members and Associates will maintain a confidential relationship between themselves and their clients, or former clients, disclosing confidential information only when authorized or legally obligated to do so. Members and Associates will instruct employees that information acquired in their duties is confidential and will ensure that confidentiality is maintained.

3. Members and Associates will promptly submit requested information to the IRS unless that member or associate believes, in good faith and on reasonable grounds, that the information is privileged. Similarly, members and associates must not interfere with lawful efforts by the IRS to obtain and record of information unless the member or associate believes in good faith and on reasonable grounds that the information is privileged.

4. Only Members may designate themselves as "Member(s) of the National Association of Enrolled Agents," only Associates may designate themselves as "Associate(s) of the National Association of Enrolled Agents." <more>