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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter IX. Procedural Regulations |
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Part 2600. Tax Return Preparer Requirements |
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Subpart 2600-3. Standards of Conduct |
Sec. 2600-3.2. Best practices
Latest version.
- The best practices set forth in section 2600-4.3(k) of this Part are statements of practices for all tax return preparers to aspire to achieve. A violation of a best practice will not alone constitute an act of misconduct by the preparer sufficient to support a disciplinary action.