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Requirements of Membership

As stated in section 3.1 of the Bylaws, the Board of Directors shall establish the requirements of membership.

Membership shall be open to those individuals who (a) are dedicated to the purposes of the Association; (b) have an interest in taxation consulting, tax preparation and/or other accounting and financial services related thereto; and (c) meet such other requirements related thereto as the Board of Directors may from time to time determine. The following represent the additional requirements for membership:

  1. Members shall abide by the Bylaws of the Association and shall practice in conformity with the Association’s Code of Ethics and Standards of Professional Conduct.
  2. Continuation of membership is dependent upon timely payment of membership dues as established under section 3.7 of the Bylaws.

Absent clear and convincing evidence of reform and rehabilitation, the following individuals are not eligible for membership in the Association.

  1. Individuals who have been convicted or pled guilty to incompetence and/or disreputable conduct, or conduct which would reflect negatively against the Association and its members, including but not limited to:
    1. Conviction of any criminal offense under Federal or state tax laws, and/or crimes involving theft, fraud or embezzlement.
    2. Individuals who, during the ten years prior to application for or renewal of membership, have been the subject of a civil suit settlement or judgment involving theft, fraudulent taking or embezzlement of an amount greater than $5,000.
    3. Conduct which renders the practitioner unfit to practice before the Internal Revenue Service.
    4. Conviction of any felony under Federal or State law, crimes involving theft of information or other cyber related crimes, and/or disreputable conduct which results in disbarment or suspension from practice as member of a recognized professional body, board, or Federal agency.
  2. Persons who provide false answer to any question on their membership application or renewal.

To become a member or renew your membership you must meet all requirements outlined here.

If you cannot meet these requirements or need to file a complaint regarding another member’s conduct please contact Jennifer Van Elzen at [email protected] or by phone at 800-558-3402, ext. 1129.