Codes of Professional Conduct

Our Codes of Professional Conduct provide a broad set of principles for the conduct of a member’s professional activity

STEP Code of Professional Conduct

All STEP members are expected to abide by the STEP Code of Professional Conduct, which highlights the principal professional standards that a STEP member agrees to uphold.

STEP prides itself on the high standards and competence of its members. In order to maintain clients’ trust and respect we ensure that our members behave professionally and ethically, comply with all relevant regulations and legislation, and keep their skills and competencies up to date.

Professional Conduct in Relation to Taxation

UK members must also adhere to guidance on Professional Conduct in Relation to Taxation, which was prepared jointly by STEP; the Association of Chartered Certified Accountants; the Association of Taxation Technicians; the Chartered Institute of Taxation; the Institute of Chartered Accountants in England and Wales; the Institute of Chartered Accountants of Scotland; and the Institute of Indirect Taxation.

STEP Code for Will Preparation in England & Wales

Members practising in England and Wales are also expected to abide by the STEP Code for Will Preparation. Will writing is not a regulated activity in England and Wales, so in 2014 STEP introduced a Will Writing Code – a set of ethical principles that demonstrate openly the standard of transparency, service and competency clients can expect from a STEP member when preparing their will.

STEP members can use Will Writing Code logo, subject to the STEP will writing code logoRules for Use to demonstrate to their clients their adherence to the Code.