In addition to any powers set forth elsewhere, the Board may adopt: any bylaw that is necessary to do the business of the Board; and any regulation to carry out this title. In addition to any duties set forth elsewhere, the Board shall: adopt rules of professional conduct as appropriate to establish a high standard of integrity and dignity for the practice of individual tax preparation; select and administer examinations; establish fees; maintain a list of all authorized individual tax preparers registered by the Board; maintain a record of its proceedings; maintain records of all complaints regarding individual tax preparers in the State; and report to the General Assembly, in accordance with § 2–1257 of the State Government Article. On or before January 1, 2026, after allowing for public input by the tax preparer community, the Board shall publish on the Board’s website a code of ethics and rules of professional conduct for engaging in the practice of individual tax preparation.