Oklahoma Society of Enrolled Agents ByLaws



OKLAHOMA SOCIETY OF ENROLLED AGENTS BYLAWS

January 8, 2012


ARTICLE XIII   - ASSOCIATES

13.01:   FEDERAL AUTHORIZED PRACTIONER ASSOCIATE CATEGORY

The board may establish a Federal Authorized Practitioner Associate category for individual practitioners regulated under Circular 230. No Enrolled Agent and no individual who has been removed from practice under the provisions of Circular 230 shall qualify.

13.02:   ASSOCIATE CATEGORY

The board may establish an Associate category for any individual who is not defined in 10.3 (a) through (d) of Circular 230 and who is engaged in some aspect of the practice of tax. Any individual who has been removed from practice under the provisions of Circular 230 shall not qualify. Such Associates shall be required to meet the same CPE requirements as Members, and annually report to the Society the fulfillment of those CPE requirements.

13.03:   ASSOCIATE MATTERS

    a.   Associates shall abide by the NAEA's Code of Ethics and Rules of Professional Conduct.

    b.   Associates shall not:

      (1)   Have the right to vote on any issue that comes before the Society.

      (2)   Hold elective office in the Society.



ARTICLE XIV   - INDEMNIFICATION AND INSURANCE

14.01:   INDEMNIFICATION

To the fullest extent permitted by law, the Society shall indemnify and hold harmless any and all past, present, or future directors and officers, as identified and defined in these bylaws, and, in its discretion and in accordance with law, may indemnify and hold harmless any agent or employee of this Society of and from all liabilities, expenses, and counsel fees reasonably incurred in connection with all claims, demands, causes of action, and other legal proceedings to which they may be subjected by reason of any alleged or actual action or inaction in the performance of the duties of such director, officer, employee, or agent on behalf of the Society.

14.02:   INSURANCE

The Society shall have the right to purchase and maintain insurance to the full extent permitted by law on behalf of all its agents, including officers, directors and employees, against any liability asserted against or incurred by the agent in such capacity arising out of the agent's status as such.


Articles 1 - 2 | Articles 3 - 4 | Articles 5 - 6 | Articles 7 - 8 | Articles 9 - 10 | Articles 11 - 12 | Articles 13 - 14 | Articles 15 - 16

Home | About Us | Education | OSEA Events | News Updates | Contact Us | Links


You are Visitor