N.Y.C. Admin. Code § 20-740: § 20-740 Disclosure.

a. A tax preparer who is required, pursuant to federal, state or local law or regulation, to sign income tax returns as a preparer shall prominently and conspicuously post on the business premises an identification and qualification statement. The statement shall include, but is not limited to, the name of the tax preparer, an address and phone number at which the tax preparer can be contacted throughout the year, and a statement of any qualifications possessed by the tax preparer, which may include a statement of satisfactory completion of an educational or training program in income tax law, theory or practice by the preparer.

b. The tax preparer shall provide the consumer with a receipt containing an address and phone number at which the preparer can be contacted throughout the year. Such receipt shall be provided to the consumer after the tax preparer receives payment from the consumer, shall include an itemized list of all charges and fees, and shall be made available to the consumer in physical and electronic form.

c. Prior to providing services to the consumer, the tax preparer shall provide a consumer with a statement itemizing all charges for services the tax preparer intends to provide to the consumer. The tax preparer shall make such statement available to the consumer in physical and electronic form, and in English and any other language the tax preparer used to communicate with the consumer. The commissioner may designate the size, format, and any required elements of this statement by rule. Such statement shall:

(1) be signed by the consumer prior to the tax preparer providing services to the consumer;

(2) include the name, address, and phone number of the tax preparer;

(3) to the extent applicable, include, without limitation, charges and fees applicable to the consumer for any state or federal tax return or schedule prepared, any factors that will increase the cost of preparing such tax return or schedule, software fees, bank fees, filing fees, any fees related to a refund anticipation loan, refund anticipation check, or any other deferred payment product, and any other charges and fees imposed by the tax preparer; and

(4) include the total cost for all itemized charges and fees. Where any such charges or fees are estimated, the statement shall include the highest possible total estimate for such services.