New Jersey § 17:11d-2

§ 17:11d-2.

No tax preparer shall: a. Without reasonable cause, fail to promptly, diligently and without unreasonable

delay complete a client's tax return; b. Obtain the signature of a client to a tax return or authorizing document containing

blank entries to be completed after the document has been signed; c. Fail to sign a client's tax return as the tax preparer; d. Fail or refuse to give a client a copy of any document requiring the client's signature

within a reasonable time after the client signs the document; e. Fail to retain for at least four years a copy of individual income tax returns; f. Fail to maintain a confidential relationship with a client or former client; g. Fail to take reasonable measures to maintain the confidentiality of information

or documents provided by the client; h. Produce, authorize, publish, disseminate, circulate, or cause to make any false,

deceptive, or misleading statement or representation relating to or in connection

with the offering or provision of tax preparation services; i. Require a client to enter into a refund anticipation loan or refund anticipation check agreement in order to complete a tax return; j. Claim, or make representations to a client concerning, credits or deductions for

which the tax preparer knows or reasonably should know the client does not qualify; k. Charge, offer to accept, or accept a fee based on a percentage of an anticipated

refund in exchange for tax preparation services; l . Withhold or decline to return to a client documentation provided by the client for

use in preparing a client's tax return ; or m. Provide, offer, or advertise refund anticipation loan or check services using terms

such as “free,” “no cost,” “no fee,” or other language that would lead a client to

reasonably believe that the refund anticipation loan or refund anticipation check

is provided at no cost to the client if the issuance of a refund anticipation loan

or refund anticipation check results in, or is predicated upon, the assessment of

higher or additional fees for other tax preparation or other services than are charged

to clients who do not receive refund anticipation loan or refund anticipation check

services .