Purpose & Goals
The North Carolina Society of Tax Professionals follow the goals as set
forth by our organization.
1. Provide a strong national professional association speaking with one
voice for the rights and interests of individual tax practitioners.
2. To establish an identity with the taxpaying public. NCSTP believes
that tax preparation, consulting, planning, etc., represents an industry
all its own and should be recognized as such.
3.To educate the general public with respect to the educational and
professional skills demanded of today’s tax practitioner. To elevate the
acceptance and prestige of the practitioner.
4. Promote high standards of competence and ethics within the
profession.
5. Build a self-directed and self-disciplined profession obviating the
need for IRS and legislative control.
6. Promote mutual respect , cooperation and communication between the
Internal Revenue Service and tax professionals.
7. Sponsor educational programs designed to enhance professional ability
and knowledge.
Code Of Ethics
1. Members shall conduct themselves in such a manner as not to reflect
unfavorably upon the profession.
2. A member shall not violate the confidential relationship between
client and practitioner and shall not disclose any confidential information without the consent of the client or
pursuant to a court subpoena.
3. A member shall pursue continuing education in the field of Federal
Income Taxation.
4. A member shall not knowingly misrepresent facts while preparing a
return or advising a client.
5. A member who finds that a client’s return contains an error or that
information has been omitted, shall promptly advise the client of
such error or omission.
6. A member shall not engage in fraudulent, deceptive or dishonest
conduct relating to the member’s professional practice.
7. A member shall not violate any position of trust.
8. A member shall not disparage another practitioner so as to cast doubt
upon his or her ability, competence, experience or character.
9. A member shall avoid preparing returns or offering advice on tax
matters outside his or her level of experience and expertise unless
competent assistance is obtained.
10. A member shall make every effort to avoid controversies with other
fellow members.
11. A member who has been enjoined from practice, or who has been
convicted of a felony will be suspended from NCSTP, pending review by the
proper NCSTP Committee.
12. A member shall not advertise or solicit clients in a manner that is
deceptive or misleading.
13. Members shall comply with appropriate IRS Regulations, governing the
Rules of Practice for return preparers.