NSA Protects Your Right to Practice
NSA has been a major force protecting practitioners for more than 65 years! Here are just a few of our many achievements:
These are just a few examples of the many long, hard-fought battles NSA has undertaken for your benefit. Join NSA and help continue this important work on your behalf.
- The Grandfather of Check the Box. This privilege is now available because of the tireless work and dedication of NSA members.
- If You’re an EA, You Can Thank NSA! NSA fought to allow accountants and tax preparers to sit for the Enrollment exam. Another NSA initiative was the creation of the title Enrolled Agent.
- PTIN. NSA led the initiative to have preparers’ Social Security numbers removed from tax returns, protecting you from identity theft and other misuses of preparer information.
- IRS Mission. NSA persuaded Congress to change the IRS mission to one of service to the taxpayer.
- E-Filing. NSA worked to eliminate the e-filing paperwork nightmare in advocating the use of electronic PIN numbers. NSA continues to advocate the streamlining of the e-filing process to further assist time-constrained tax preparers.
- Circular 230. Circular 230 currently authorizes an RTRP to represent a taxpayer during an examination if that individual prepared the return for the tax period under examination. NSA led the fight against a proposed IRS regulation that would have revoked the authorization of an RTRP to represent taxpayers during the examination of a return they prepared. NSA’s effort led to the change in the regulation that allows practitioners to retain this practice right.
- Regulation of Tax Preparers. NSA continues to work to ensure that unscrupulous and incompetent practitioners are required to register with the IRS and be subject to the same rules, requirements and penalties as those practitioners who have always taken the time – and put in the effort – to be conscientious, knowledgeable and ethical. NSA is also working at the state level to ensure that local regulation does not impose new burdens and roadblocks to your practice rights, including state-specific fees and requirements that duplicate federal laws.
- Monitoring State Boards of Accountancy. NSA continues to monitor rules and regulation proposed by State Boards to ensure they are fair and not skewed to large firms. For example, in 2012 NSA was successful in overturning a proposal in California that would have required small business accountants to modify financial statements prepared for their clients by advertising the services of larger firms.