Central Arizona Chapter of Enrolled Agents


Bylaws

Article IV      Associates           

4.01 Associates.  The Chapter shall recognize the following Associate status categories:

 a.      Federally Authorized Practitioner Associate. As defined in NAEA bylaws, one who is regulated under Circular 230. No Enrolled Agent and no person who has been removed from practice under Circular 230 shall qualify. 

b.      Associate. As defined in NAEA bylaws, an Associate is one who is not defined in Section 10.3 (a) through (d), Circular 230 and is engaged in the practice of tax. No Enrolled Agent or person who has been removed from practice under Circular 230 shall qualify to be and Associate.

c.      Other Associate. The Board may establish a separate associate status for persons not falling under the provisions of paragraphs a. and b., above.  No Enrolled Agent or person who has been removed from practice under Circular 230 shall qualify. Any associate status established by the Chapter shall be reported to the Association.

4.02 Associate Status Matters

a.      The word “Member” shall not be used in connection with any person holding Associate status.

b.      Associates shall be subject to these bylaws and all standards, policies and procedures as the Board may adopt. 

c.      Associates shall have voice, but not vote nor hold elective or appointive office.  Associates may chair or serve on committees, as authorized by the Board.

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