(a) Duties. — Not to be construed as a limitation, all specialists shall have the following duties:(1) To act competently as experts on taxation matters.(2) To observe the laws, morals, and public order.(3) To comply with the rules or regulations issued under the provisions of this Code.(4) To hand to taxpayers a copy of the final tax return, statement, or refund claim form, signed by said specialists.(5) To retain and keep a copy of such tax return, statement, or refund claim form, or keep a roster with the name and account number of each taxpayer for whom they have prepared a tax return, statement, or refund claim form. Such copies and rosters shall be available for inspection, at the request of the Secretary for a term of four (4) years counted from the closing date for filing tax returns, statements, or refund claims.(6) To submit a statement of the specialists they have hired or contracted during the tax return or statement season.(A) A partnership or corporation shall file a statement with regards to its partners, stockholders, and any other persons who sign tax returns on behalf of the entity.(B) This statement shall be submitted to the Secretary not later than July 31

statement with regards to its partners, stockholders, and any other persons who sign tax returns on behalf of the entity.(B) This statement shall be submitted to the Secretary not later than July 31 following the closing date of the immediately preceding tax return or statement season.(C) The term tax return or statement season means a term of twelve (12) months, beginning on July 1 of each taxable year.(7) To include in the tax return, statement, or refund claim form, the name of the specialist, his/her signature, his/her registration number, name of the firm, and employer identification number, in order to facilitate the identification of such specialist, his/her employer or both, as the case may be.(8) To keep the confidentiality of any information furnished for or with regards to the preparation of a tax return, statement, or refund claim form, and use the information provided to them for those purposes only.(A) Specialists shall be exempt from the duty stated above when information is disclosed under the following circumstances:(i) When so authorized or required under this Code or any other law or its regulations,(ii) When so required by an order issued by a competent

formation is disclosed under the following circumstances:(i) When so authorized or required under this Code or any other law or its regulations,(ii) When so required by an order issued by a competent court.(iii) When so required to prepare other tax returns, statements, or refund claim forms of the taxpayer providing the information.(B) In the case of specialists who practice a profession that is regulated under a law whose provisions are in conflict with any of the exceptions covered under paragraph (A), such specialists shall not be required to disclose any information they obtained in preparing a tax return, statement, or refund claim.(9) To request that the Department of the Treasury exclude him/her from the Register established in this chapter when the specialist decides to stop discharging such functions.(b) When two or more specialists have prepared the same tax return, statement, or refund claim form, the Secretary shall determine by regulation, who among them shall comply with the requirements provided in clauses (4) and (5) of subsection (a). History —Jan. 31, 2011, No. 1, § 6071.02, retroactive to Jan. 1, 2011.