The Internal Revenue Service (IRS) issued a joint news release with the US tax industry and state tax agencies to remind professional tax preparers that they are required by federal law to have a data security plan. Failure to comply with the Federal Trade Commission (FTC) Safeguards Rule based on the Financial Services Modernization Act of 1999 may result in the professional tax return preparers being the subject of an FTC investigation. The IRS issued a detailed list of highly critical security measures all tax pros are expected to follow.
Source: https://www.bleepingcomputer.com/news/security/tax-professionals-warned-by-irs-to-create-data-security-plans/