How many requirements are in the statutory Code of Professional Conduct which prescribes the ethical and professional standards that must be adhered to by tax agents.

1. 10
2. 14
3. 12
4. 15

From the following which is not a penalty for failure to comply with the Code of Professional Conduct

1. Caution the agent
2. Require the agent to complete a course of training
3. Practice restrictions
4. Suspend or terminate the agents registration
5. Imprisonment