5.01 NAEA and AzSEA Rules. The Board shall ensure that the Chapter
follows all NAEA and AzSEA rules and policies concerning period of
membership/association, qualifications, restrictions,
responsibilities, education requirements, privileges and benefits of
Members and Associates.
5.02 Compensation and Expenses. Officers, Directors, Members and Associates shall serve in
volunteer or elective positions without compensation. The Board may
authorize reimbursement of an Officer, Director, Member or Associate
for actual and necessary expenses for Chapter business. An
Officer, Director, Member, Associate and other persons may be
compensated by the Chapter as an educational instructor and/or
reimbursed for their costs for educational materials provided in
connection with such activities.
5.03 Discipline. A
Member or Associate is liable for discipline (which may include
private or public censure, suspension or termination) if a Member or
Associate:
a. Violates these bylaws, the AzSEA, NAEA
Code of Ethics or Rules of Professional Conduct, or Circular 230.
b. Is held by the Board to have been
guilty of an act discreditable to the profession.
c. Is convicted of a felony or is judged
of unsound mind by the final order of a court.
d. Purports to represent the official
position of the Chapter without prior approval of the Board.
Officers, directors and committee chairs shall be considered
representing the Chapter in matters regarding their respective
positions.
5.04 Suspension. A Member or
Associate automatically shall be suspended for non-payment of dues,
fees or assessments in accordance with NAEA bylaws or, if suspended
by NAEA or by AzSEA. A Member, whose enrollment to
practice before the Internal Revenue Service is temporarily
suspended for any reason, automatically shall be suspended from
membership during the period of suspension.
5.05 Termination of Membership or Associate Status. Membership or Associate status
shall be terminated whenever the Board, or a committee authorized by
the Board, in good faith, determines that any of the following
events has occurred:
a. Resignation of the Member or Associate;
b. Expiration of membership or Associate
status, unless the Member or Associate renews on NAEA terms;
c. An occurrence of an event that renders
the Member or Associate ineligible for membership or Associate
status, or the failure of the Member or Associate to satisfy
specific requirements established by AzSEA, NAEA, its Code of
Ethics, its Rules of Professional Conduct, its CPE requirements, or
Circular 230, as amended;
d. If the Member’s enrollment to practice
before the Internal Revenue Service is terminated by the issuing
authority, or if a Member or Associate is terminated by NAEA, that
person automatically shall be terminated from the Chapter;
e. The Board shall establish a method to
deal with these situations, as necessary and will at that point add
to the procedures manual.
Back to Table of Contents Article VI