On the basis of Article 29 of the Constitution of the Association of Tax Consultants and Advisors, Executive Board has prepared for the adoption on the Assembly

The aim of the Association of Tax Consultants and Advisors includes organised and active participation in the process of establishment, development, implementation and enhancement of modern tax system in the Republic of Croatia. In the process of reaching the aim, the main task of the Association of Tax Consultants and Advisors is to provide professional education and preparation of its members who operate in the tax field and who will work as tax consultants and advisors. Hence, the Association will be dedicated to achieve competency, responsibility, transparency, fairness and objectivity in the work of tax consultants and advisors.

I. Understanding the importance of knowledge, advices and services on development of the profession and endorsing personal dedication to their profession, members of the Association commit to the following.

· Highest ethical and professional conduct,
· Fair and unbiased work,
· Use of knowledge and skills for the benefit of service recipients,
· Performing obligations conscientiously and continuously strive to increase personal competency as well as reputation of the profession. 

II. Taking part in the work of Association, members are committed to:

· responsible decision making that is in accordance with the aims of Association,
· issue their honest and realistic statements with estimates based on available data,
· help colleagues and collaborators in their professional development and encourage them to accept the Code of Ethics, and publicly and legally defend them in cases when they act in accordance with this Code.

III. Principles of work of tax consultants and advisors, members of the Association:

RESPONSIBILITY

Members of the Association must, in performing their obligations, prove to users of advisory services their capability and responsibility, which applies both to obligations prescribed by law as well as with those that they have adopted through contractual relationships with clients.

HONESTY

Tax consultants and advisors, members of Association, must perform engaged obligations honestly and consciously. Member of the Association is not allowed to perform work that is dishonourable for the tax advisory profession.

OBJECTIVITY AND INDEPENDENCY

Members of the Association must act independently in order for the facts to be revised objectively and impartially.

COMPETENCY

Tax consultants and advisors must improve and expand their knowledge in order to provide quality and reliable services. Members of the Association will provide only those services for which they are qualified, so that they could advice reliably.

IV. Conflict of interest

In case of conflict between personal or business interests of Members and interests of the Association, it will be settled in a transparent manner, consistently with the Association’s interests.

V. Interrelatedness and transparency

Members of the Association are not allowed to use information, available to them due to their membership in the Association, for private purposes, when the nature of information demands handling with special confidentiality or in case that information explicitly represents business secret of the Association. This will be valid even after the membership in the Association has been terminated. 

Members of the Association will publicly disclose decisions made by the Association or in connection with activities of the Association, having in mind the need of preservation of confidentiality of information.

VI. Violation of duty and reputation of profession of tax consultants and advisors

Noncompliance with the Code of Ethics will result with the procedure against the member of the Association, for the violation of duty and reputation of tax consultants and advisors and will be solved in accordance with the Constitution of the Association.

President of the Association of Tax Consultants and Advisors

Dunja Hitrec