Austria In
Austria, Steuerberater is the professional license for tax advisors.
Germany In
Germany, 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).
Italy In
Italy, tax advisors are called
commercialisti, and provide assistance in
business management,
business law,
economics,
finance, tax,
accounting, commercial, corporate and administrative matters.
Dottori commercialisti, who have a degree in
economics, and
ragionieri commercialisti, who have a specific high school
diploma, were members of two different
professional orders, which were merged in 2008 into the
Ordine dei Dottori Commercialisti e degli Esperti Contabili (Italian for "Professional order of tax advisors"). Access to this order is now restricted with specific
laurea magistrale qualifications.
Esperti contabili, whose roles are similar to those of a
commercialista, must have a
laurea, a first cycle degree that is equivalent to a
bachelor's degree. According to Italian law, the following activities are some of the roles of a
commercialista: • Administration and liquidation of companies and assets; • Surveys and technical advice; • Inspections and administrative reviews; • Verifications and investigations regarding the reliability of
financial statements,
accounts and records of a
company.
Japan In
Japan, there is a specific license for tax advisors called . In order to obtain this qualification, an individual must pass a special state examination, or already be qualified as an
attorney at law or
certified public accountant.
South Korea In
South Korea, there is a specific license for tax advisors called
certified tax accountant (세무사). In order to obtain this qualification, an individual must pass a special examination.
United Kingdom In the
UK, guidelines concerning professional conduct in relation to taxation are published in conjunction with the
Chartered Institute of Taxation, the
Association of Taxation Technicians, the
Institute of Indirect Taxation, the
Institute of Chartered Accountants in England and Wales, the
Institute of Chartered Accountants of Scotland, the Society of trust and estate practitioners (STEP) and the
Association of Chartered Certified Accountants. 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. The guidelines, which include practical advice about a range of legal and ethical issues, are summarised as: • 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 authorities, notably of compliance with the law and the honest presentation of his client's circumstances. • 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 affairs. • 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 taken. • 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 taken. • 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. • Members may have statutory duties of disclosure where they have suspicions of criminal activity. • 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. • Ethical tax guidelines balance law compliance and client service.
United States 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. 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
Enrolled Agent (EA) by successfully passing an exam administered by the
Internal Revenue Service. 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.
Certified Public Accountant (CPA) 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. As of 2022, CPAs had an average base salary of $79,316.
Tax attorney 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
United States Tax Court. == See also ==