Harold, a registered tax agent, has been engaged by Boomer Ltd to prepare its income tax return. Boomer Ltd gives Harold all of its tax information, including its BAS and goods and services tax (GST) reconciliation accounts, which were prepared by Jenny, a BAS agent. As Jenny is a registered BAS agent, it would normally be reasonable for Harold to accept Jenny's work at face value. However, based on previous examination of other work by Jenny, Harold has doubts as to the accuracy of Jenny's work.

1. Explain what Harold should do, referring to specific principles of the tax agents Code of Professional Code. 
2. Outline responsibilities of tax agents including Code of Professional Conduct obligations under the Tax Agent Services Act (TASA) and Tax Agent Services Regulations (TASR).