Protecting taxpayer data is our responsibility. Federal law gives the federal trade commission CFR Part 314, Standards for Safeguarding Customer Information authority to set data safeguard regulations for various entities, including professional tax return preparers. According to the FTC safeguards rule, tax return preparers must create and enact security plans to protect client data. Failure to do so may result in an FTC investigation.
Disclosure or Use of Information by Preparers of Returns
https://www.irs.gov/irb/2013-03_IRB/ar07.html