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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