From insightfulaccountant.com: (US context) The IRS emphasises the importance of carefully selecting tax professionals to prevent tax-related identity theft and financial harm.

It provides resources, such as the Directory of Federal Tax Return Preparers and guidelines on how to choose a reputable preparer, while advising taxpayers to recognize red flags associated with dishonest practices.

Taxpayers are encouraged to report misconduct and ensure that their preparer has a valid Preparer Tax Identification Number (PTIN).