Charging a contingent fee for amending a tax return when a member did not prepare the original return is:

Charging a contingent fee for amending a tax return when a member did not prepare the original return is considered a violation of the Code of Professional Conduct. The American Institute of CPAs (AICPA) has established strict rules regarding contingent fees, especially in the context of tax services.

Under the AICPA's rules, a CPA is prohibited from charging a contingent fee for services related to tax matters when the fee is based on the amount of a tax refund or the tax savings resulting from their work. This prohibition helps to maintain the integrity and objectivity of the CPA's professional judgment. The standards are in place to avoid any conflicts of interest that may arise where a CPA’s compensation is tied directly to the outcome of their work, which could compromise the unbiased and ethical nature of the services provided.

In this case, even if the CPA did not prepare the original return, the act of charging a contingent fee for amending it falls under the same ethical umbrella since it pertains to tax services. The focus is not solely on the relationship to the original tax return but rather on the nature of the work being performed in the tax domain. Hence, the ethical standards of the profession dictate that such fees would be deemed unethical and a violation of the established