From www.journalofaccountancy.com: (US context) The IRS’s 2025 Dirty Dozen list highlights various scams targeting tax professionals, including new client scams and spear phishing, where cybercriminals impersonate potential clients to access sensitive information.

It also warns against phishing and smishing attempts that use fake communications to deceive taxpayers and tax pros.

Other listed scams include ghost tax return preparers, fraudulent social media advice, and bogus credits, emphasizing the need for vigilance against evolving fraud tactics.