Amendment of Rules Governing Tax Preparers

Proposed Rules: Closed to Comments

Agency:
Comment By: 
Thursday, May 9, 2019
Keywords:

Statement of Basis and Purpose of Proposed Rule

Section 5-66(b)(6) of Title 6 of the Rules of the City of New York (“6 RCNY”) requires tax preparers who use the word “accountant” in any advertisement to have a Certified Public Accountant (“CPA”) or Public Accountant (“PA”) present on the business premises. Section 5-66(c) requires tax preparers who advertise their services to post information regarding how they compute their fees and to post certain disclosures.

DCA is proposing amendments to its rules to address complaints received from non-CPA or non-PA tax preparers, regarding the inability of such tax preparers to refer to themselves as accountants in advertisements.  The proposed amendments also address complaints received from tax preparers regarding their inability to comply with price list sign requirements when conducting business at a consumer’s home or business.  These proposed rules would amend Subchapter A of Chapter 5 of 6 RCNY to update the procedures that tax preparers who advertise their services must follow and update the requirements for posting of a price list. Specifically, these proposed rules:

  • Allow tax preparers to call themselves accountants in any advertisement even if a CPA or PA is not present at their place of business as long as they immediately follow the word “accountant” with a conspicuous and prominent disclaimer that the tax preparer is not a CPA or PA.
  • Requires a tax preparer who conducts business at a consumer’s home or business to provide such consumer with a hard copy of the tax preparer’s price list rather than post signs wherever payment is made.

Sections1043 and 2203(f) of the NeYorCitCharter and Section 20-702 of the New York City Administrative Code authorize the Department of Consumer Affairs to make these proposed rules.

Public Hearing
Subject: 

.Amendment of Rules Governing Tax Preparers

Public Hearing Date: 
Thursday, May 9, 2019 - 10:00am
Contact: 

Casey Adams, 212-436-0095, cadams@dca.nyc.gov

Location: 
NYC Department of Consumer Affairs
42 Broadway 5th Floor
New York, NY 10004