Ch1 Flashcards
1
Q
What is a member in practice?
A
A member who provides tax services as a sole practitioner, partner in a partnership or LLP, proprietor of an unincorporated body or an employee of a tax service company with at least a 5% share in the company
2
Q
What do PRPG, PRCT, IFAC and TDB mean?
A
PRPG is professional rules and practice guidelines
PRCT is professional conduct in relation to tax
IFAC is international federation of accountants code
TDB is tax disciplinary board ltd
