A CPA acting as an income tax agent shall not commit any of the following acts:

1. Failing to make essential explanation in respect of the case handled by him/her on behalf of his/her mandator, knowing well that he/she must make detailed explanations of the mandated case in order to avoid causing any third party to misunderstand the situation;
2. Completing the certification, verification or filing processes, knowing well that the contents of the mandated case are improper and untrue;
3. Failing to correct, adjust or point out the errors, knowing well that the contents of the mandated case do not conform to the provisions set out in the tax laws and/or relevant laws and regulations and the generally accepted accounting principles;
4. Allowing any person not entitled to act as a tax agent to solicit income tax agent business in the name of or in collaboration with the qualified CPA himself/herself;
5. Obtaining a mandate contract from a mandator, or influencing the decisions of tax officers with undue tricks; or
6. Committing any other acts contrary to the provisions of relevant laws and regulations or the occupational professional ethics of CPAs.