63:, Steuerberater is the professional license for tax advisors. Moreover, attorneys-at-law (Rechtsanwälte) and Certified Public Accountants (Wirtschaftsprüfer) are allowed by law the practise tax law in Germany. All three aforementioned professions have unlimited representation rights, including representing clients in front of German tax courts (Finanzgerichte).
332:
Tax return preparers assist taxpayers in filling out federal and state tax forms, or do so on their behalf. To do so at the federal level as a business or vocation requires a tax advisor to become a
Registered Tax Return Preparer — requiring the candidate pass a 120-question, multiple choice quiz —or
277:
A member's primary duty is to ensure that his actions comply with the law. He/she owes a contractual duty to the client to act for him/her with the requisite degree of skill and care, and the contractual relationship should be governed by a letter of engagement. The member also has duties to the tax
28:. The services of a tax advisor are usually retained in order to minimize taxation while remaining compliant with the law in complicated financial situations. Tax Advisors are also retained to represent clients before tax authorities and tax courts to resolve tax issues.
345:
CPAs are authorized to undertake any of the duties of a
Registered Tax Return Preparer, without obtaining that specific credential, and can also provide financial audit and attestation services, and supervise unregistered tax return preparers.
285:
Where a member becomes aware that irregularities have occurred in relation to a client's tax affairs he should advise the client of the consequences, and the manner of disclosure. If necessary, appropriate specialist advice should be
281:
It is the taxpayer's responsibility to ensure that returns made to the tax authorities are correct and complete. It is for the member to assist him to decide on the extent and manner of disclosure of facts in relation to his tax
311:
In the United States, the titles "tax advisor" and "tax professional" are generic terms describing several occupations focused on minimizing tax risk and counseling clients on financial management to limit total tax paid.
315:
Generally, tax advisors can be divided into three types: tax return preparers, Certified Public
Accountants (CPAs), and tax attorneys. In addition, any of these three types of professionals may choose to become an
336:
There are no mandatory educational requirements to become a tax return preparer. As of 2022, there were 82,370 professional tax return preparers in the United States with a median annual salary of $ 55,840.
289:
Where a client refuses to follow the advice of a member in relation to issues involving disclosure, the member should consider whether he should continue to act. If appropriate, specialist advice should be
270:. These were prepared for the assistance of members of the various associations both generally in dealing with clients and the tax authorities and specifically in relation to irregularities and errors.
364:
Tax attorneys are persons licensed to practice law in a state or territory and who focus on tax law. Tax attorneys can represent clients in state and federal courts and before the
353:
in accounting, pass a written exam, and undergo a minimum period of work under the supervision of a CPA. Some CPAs are also tax attorneys, and some tax attorneys are also CPAs.
324:. EA licensure gives the tax advisor federal representational rights, or the right to speak on a client's behalf to IRS staff on matters related to federal tax obligations.
120:
293:
If mistakes are made by the tax authorities there may be a need, and in some cases a duty, on the part of the client and sometimes the member, to put matters right.
299:
When approached for information on a client's affairs by another adviser the member should ensure that he has his client's authority before making any disclosure.
259:
459:
267:
263:
675:
833:
210:. In order to obtain this qualification, an individual must pass a special state examination, or already be qualified as an
522:
251:
882:
395:
349:
CPAs are licensed by licensure bodies in each state and territory. Generally, to obtain licensure, they must hold a
808:
898:
247:
255:
780:
273:
The guidelines, which include practical advice about a range of legal and ethical issues, are summarised as:
496:
246:, guidelines concerning professional conduct in relation to taxation are published in conjunction with the
278:
authorities, notably of compliance with the law and the honest presentation of his client's circumstances.
215:
123:(Italian for "Professional order of tax advisors"). Access to this order is now restricted with specific
908:
733:
640:
903:
679:
321:
543:
365:
211:
296:
Members may have statutory duties of disclosure where they have suspicions of criminal activity.
125:
605:
350:
165:
144:
885:- Salvatore Virzì Commercialista condivide le sue intuizioni imprenditoriali per i giovani
8:
463:
390:
80:
234:. In order to obtain this qualification, an individual must pass a special examination.
169:
116:
785:
484:
415:
139:
703:
729:
147:. According to Italian law, the following activities are some of the roles of a
317:
243:
564:
892:
380:
54:
812:
84:
368:. Some CPAs are also tax attorneys, and some tax attorneys are also CPAs.
385:
227:
754:
96:
576:
104:
88:
437:
565:
Japan
Federation of Certified Public Tax Accountants' Organizations
371:
As of 2022, tax attorneys had an average base salary of $ 133,580.
676:"Understanding Tax Return Preparer Credentials and Qualifications"
609:
518:
302:
Ethical tax guidelines balance law compliance and client service.
173:
112:
92:
60:
42:
25:
266:, the Society of trust and estate practitioners (STEP) and the
876:
164:
Verifications and investigations regarding the reliability of
45:, Steuerberater is the professional license for tax advisors.
186:
72:
710:. Washington Association of Accounting and Tax Professionals
519:"Dottore commercialista, Esperto contabile, Revisore legale"
121:
Ordine dei
Dottori Commercialisti e degli Esperti Contabili
870:
864:
356:
As of 2022, CPAs had an average base salary of $ 79,316.
320:(EA) by successfully passing an exam administered by the
858:
260:
Institute of
Chartered Accountants in England and Wales
155:
Administration and liquidation of companies and assets;
230:, there is a specific license for tax advisors called
189:, there is a specific license for tax advisors called
757:. National Association of State Boards of Accountancy
861:- American Institute of Certified Public Accountants
544:"Dottore commercialista e ragioniere commercialista"
340:
99:, commercial, corporate and administrative matters.
24:
is a person with advanced training and knowledge of
333:to work directly under the supervision of a CPA.
890:
201:
143:, a first cycle degree that is equivalent to a
268:Association of Chartered Certified Accountants
264:Institute of Chartered Accountants of Scotland
195:
635:
633:
631:
629:
627:
867:- Association of Taxation Technicians (UK)
834:"Want to Be a Happy Lawyer? Study Tax Law"
641:"What Are Tax Preparation Certifications?"
624:
600:
598:
596:
594:
774:
772:
704:"Benefits of Becoming an Enrolled Agent"
133:, whose roles are similar to those of a
591:
161:Inspections and administrative reviews;
891:
873:- Chartered Institute of Taxation (UK)
781:"The Right Preparer Can Ease the Pain"
778:
769:
698:
696:
670:
668:
666:
664:
662:
660:
658:
440:(in German). Bundessteuerberaterkammer
327:
119:, which were merged in 2008 into the
430:
693:
655:
252:Association of Taxation Technicians
13:
806:
499:(in Italian). lavoroeformazione.it
396:Worshipful Company of Tax Advisers
111:, who have a specific high school
14:
920:
852:
341:Certified Public Accountant (CPA)
237:
779:Weston, Liz (10 February 2022).
523:Ca' Foscari University of Venice
460:"Dottore commercialista (Italy)"
306:
115:, were members of two different
826:
800:
747:
722:
359:
248:Chartered Institute of Taxation
191:certified public tax accountant
883:Salvatore Virzi Commercialista
569:
558:
536:
511:
489:
477:
452:
408:
256:Institute of Indirect Taxation
221:
1:
401:
158:Surveys and technical advice;
79:, and provide assistance in
7:
546:(in Italian). ItaliaWeb Srl
497:"Il dottore commercialista"
438:"Bundessteuerberaterkammer"
374:
216:certified public accountant
202:
10:
925:
879:- Irish Tax Institute (IE)
734:Bureau of Labor Statistics
75:, tax advisors are called
52:
48:
36:
196:
109:ragionieri commercialisti
809:"How Much Do CPAs Make?"
680:Internal Revenue Service
579:. ethical tax guidelines
577:"ethical tax guidelines"
416:"Tax Advisor Definition"
322:Internal Revenue Service
232:certified tax accountant
180:
66:
31:
730:"13-2082 Tax Preparers"
606:"What is tax advisory?"
366:United States Tax Court
103:, who have a degree in
899:Consulting occupations
101:Dottori commercialisti
166:financial statements
464:European Commission
391:Taxation in Germany
328:Tax return preparer
117:professional orders
81:business management
909:Legal professions
836:. New England Law
786:Los Angeles Times
351:Bachelor's degree
172:and records of a
145:bachelor's degree
131:Esperti contabili
126:laurea magistrale
916:
846:
845:
843:
841:
830:
824:
823:
821:
819:
804:
798:
797:
795:
793:
776:
767:
766:
764:
762:
755:"Becoming a CPA"
751:
745:
744:
742:
740:
726:
720:
719:
717:
715:
700:
691:
690:
688:
686:
672:
653:
652:
650:
648:
643:. accounting.com
637:
622:
621:
619:
617:
602:
589:
588:
586:
584:
573:
567:
562:
556:
555:
553:
551:
540:
534:
533:
531:
529:
515:
509:
508:
506:
504:
493:
487:
481:
475:
474:
472:
470:
456:
450:
449:
447:
445:
434:
428:
427:
425:
423:
412:
209:
208:
205:
199:
198:
129:qualifications.
924:
923:
919:
918:
917:
915:
914:
913:
904:Tax occupations
889:
888:
855:
850:
849:
839:
837:
832:
831:
827:
817:
815:
805:
801:
791:
789:
777:
770:
760:
758:
753:
752:
748:
738:
736:
728:
727:
723:
713:
711:
702:
701:
694:
684:
682:
674:
673:
656:
646:
644:
639:
638:
625:
615:
613:
604:
603:
592:
582:
580:
575:
574:
570:
563:
559:
549:
547:
542:
541:
537:
527:
525:
517:
516:
512:
502:
500:
495:
494:
490:
482:
478:
468:
466:
458:
457:
453:
443:
441:
436:
435:
431:
421:
419:
414:
413:
409:
404:
377:
362:
343:
330:
309:
240:
224:
212:attorney at law
206:
193:
183:
69:
57:
51:
39:
34:
12:
11:
5:
922:
912:
911:
906:
901:
887:
886:
880:
874:
868:
862:
854:
853:External links
851:
848:
847:
825:
807:Tahiri, Adam.
799:
768:
746:
721:
692:
654:
623:
590:
568:
557:
535:
521:(in Italian).
510:
488:
485:commercialista
476:
451:
429:
418:. Investopedia
406:
405:
403:
400:
399:
398:
393:
388:
383:
376:
373:
361:
358:
342:
339:
329:
326:
318:Enrolled Agent
308:
305:
304:
303:
300:
297:
294:
291:
287:
283:
279:
239:
238:United Kingdom
236:
223:
220:
182:
179:
178:
177:
162:
159:
156:
149:commercialista
137:, must have a
135:commercialista
77:commercialisti
68:
65:
50:
47:
38:
35:
33:
30:
22:tax consultant
9:
6:
4:
3:
2:
921:
910:
907:
905:
902:
900:
897:
896:
894:
884:
881:
878:
875:
872:
869:
866:
863:
860:
857:
856:
835:
829:
814:
810:
803:
788:
787:
782:
775:
773:
756:
750:
735:
731:
725:
709:
705:
699:
697:
681:
677:
671:
669:
667:
665:
663:
661:
659:
642:
636:
634:
632:
630:
628:
612:. 6 July 2023
611:
607:
601:
599:
597:
595:
578:
572:
566:
561:
545:
539:
524:
520:
514:
498:
492:
486:
480:
465:
461:
455:
439:
433:
417:
411:
407:
397:
394:
392:
389:
387:
384:
382:
381:Tax avoidance
379:
378:
372:
369:
367:
357:
354:
352:
347:
338:
334:
325:
323:
319:
313:
307:United States
301:
298:
295:
292:
288:
284:
280:
276:
275:
274:
271:
269:
265:
261:
257:
253:
249:
245:
235:
233:
229:
219:
217:
213:
204:
192:
188:
175:
171:
167:
163:
160:
157:
154:
153:
152:
150:
146:
142:
141:
136:
132:
128:
127:
122:
118:
114:
110:
106:
102:
98:
94:
90:
86:
82:
78:
74:
64:
62:
56:
55:Steuerberater
46:
44:
29:
27:
23:
19:
838:. Retrieved
828:
816:. Retrieved
813:Investopedia
802:
790:. Retrieved
784:
759:. Retrieved
749:
737:. Retrieved
724:
712:. Retrieved
707:
683:. Retrieved
645:. Retrieved
614:. Retrieved
581:. Retrieved
571:
560:
548:. Retrieved
538:
526:. Retrieved
513:
501:. Retrieved
491:
479:
467:. Retrieved
454:
442:. Retrieved
432:
420:. Retrieved
410:
370:
363:
360:Tax attorney
355:
348:
344:
335:
331:
314:
310:
272:
241:
231:
225:
190:
184:
148:
138:
134:
130:
124:
108:
100:
85:business law
76:
70:
58:
40:
21:
17:
15:
444:10 February
422:10 February
386:Tax evasion
228:South Korea
222:South Korea
18:tax advisor
893:Categories
840:January 5,
818:January 5,
739:January 5,
714:January 5,
685:January 5,
647:January 5,
616:January 7,
483:Treccani,
402:References
97:accounting
53:See also:
792:5 January
761:5 January
105:economics
89:economics
375:See also
282:affairs.
203:zeirishi
170:accounts
708:waa.org
610:Reuters
583:10 June
550:19 July
528:19 July
503:19 July
469:19 July
242:In the
174:company
113:diploma
95:, tax,
93:finance
61:Germany
49:Germany
43:Austria
37:Austria
26:tax law
290:taken.
286:taken.
262:, the
258:, the
254:, the
250:, the
140:laurea
107:, and
859:AICPA
187:Japan
181:Japan
73:Italy
67:Italy
32:Money
871:CIOT
842:2024
820:2024
794:2024
763:2024
741:2024
716:2024
687:2024
649:2024
618:2024
585:2024
552:2017
530:2017
505:2017
471:2017
446:2013
424:2013
877:ITI
865:ATT
226:In
214:or
197:税理士
185:In
71:In
59:In
41:In
20:or
895::
811:.
783:.
771:^
732:.
706:.
695:^
678:.
657:^
626:^
608:.
593:^
462:.
244:UK
218:.
200:,
168:,
151::
91:,
87:,
83:,
16:A
844:.
822:.
796:.
765:.
743:.
718:.
689:.
651:.
620:.
587:.
554:.
532:.
507:.
473:.
448:.
426:.
207:)
194:(
176:.
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.