Task 2 - Code of Professional Conduct The Code of Professional Conduct (Code) is a legislated code that sets out the professional and ethical standards required of Registered Tax Agents and BAS Agents. It outlines the duties that agents owe to their clients, the Tax Practitioners Board (TPB) and other agents. The Code includes a number of Core Principles organised into five categories. 3) List the first four categories. Your answer should be between o and 10 words. b) Brian is a long-time client of Lucia's, a registered BAS agent. Brian asks Lucia to assist him to identify an appropriately qualified tax agent to provide advice in relation to his self-managed superannuaten fund. Lucia is aware of a number of suitable registered tax agents but refers Brian to XYZ Accounting Pty Ltd because she receives a fee for the referral from this firm. You are required to review and interpret this scenario and apply the relevant codes of conduct. Your answer should be between 100 and 120 words