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„I pledge that acting as a tax adviser I shall perform this profession guided by the best interest of my clients, with due conscientiousness and accuracy, in accordance with the law, knowledge and ethical principles.
I shall keep all the facts and information acquired in the course of performing the profession, secret against the third parties.” 
The Oath Formula of a Tax Adviser
Professionalism - conditions to work in the profession and the requirement to improve qualifications
In the recent years the new profession was introduced to the market: that of a tax adviser.
 A tax adviser is distinguished above all by lawfulness of conduct, since his functioning is defined by the Act on Tax Consulting. This regulation included them in the ranks of the so called public confidence professions. Performing the profession of a tax adviser requires high qualifications - higher education, specialist knowledge and extensive experience in the scope of broad understanding of financial legislation and other fields of law. Corporation Act instructs tax advisers to constantly improve their qualifications by participating in conferences, seminars and trainings. Apart from broad factual knowledge, the person applying for the title of tax adviser is required to have an irreproachable character and to guarantee the proper performance of the profession by their current conduct.
  • high qualifications, confirmed by passing a state exam, are required for the person to be entered on the list of tax advisers,
  • each adviser must become a Member of the National Chamber of Tax Advisers, controlling the proper performance of the profession,
  • each adviser is obliged to constantly improve their qualifications, what guarantees the knowledge of currently binding tax regulations,
  • activities of a tax adviser must be subject to civil liability insurance and tax adviser-client privilege must be applied at all times,
  • the services include inter alia advising, opining and explaining; keeping books and other records;
  • preparation of declarations of income and tax returns,
  • documents prepared by an adviser are signed with their name, along with their identification data, what ensures the adviser's responsibility,
  • a tax adviser may act as the power-of-attorney in tax and audit proceedings before fiscal bodies and in administrative proceedings before the Supreme Administrative Court with the possibility of lodging a cassation,
  • a tax adviser may assist in obtaining the European Union funds and point out to other possibilities resulting from the accession of Poland to the European Union.
Certainty, security and guarantee of services quality owing to the civil liability insurance and disciplinary liability.
When a client bears a loss as a result of improper interpretation or a tax adviser's mistake, they may reclaim the money from the insurance company which the adviser concluded an insurance contract with. Tax advisers and their employees are responsible for any damage. Each tax adviser must be subject to the civil liability insurance for the damages done while performing their professional activities.
Regardless of the civil liability, tax advisers bear disciplinary responsibility for failing to perform or for improper performance of their professional duties and for any behaviour contradictory to the ethical principles. The client having reservations as to the services of the tax adviser may address the deputy Disciplinary Spokesman. The highest penalty is deprivation of the right to perform the profession and deletion from the list of tax advisers.
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