California CodesBusiness and Professions Code - BPCDivision 8 — Special Business RegulationsChapter 14 — Tax PreparersSection 22251.1
It is the intent of this chapter to enable consumers to easily identify credible tax preparers who are bonded and registered, to ensure tax preparers receive adequate education and treat confidential information appropriately, to prohibit tax preparers from making fraudulent, untrue, or misleading representations, and to provide for a self-funded nonprofit oversight body to register tax preparers and ensure that they meet all of the requirements of this chapter.
Notes
Establishes legislative intent to help consumers identify credible bonded and registered tax preparers, ensure adequate preparer education and proper treatment of confidential information, prohibit fraudulent, untrue, or misleading representations, and create a self-funded nonprofit oversight body to register preparers and enforce chapter requirements. The provision states intent rather than an operative rule.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 22251.1 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-8/chapter-14/section-22251-1