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Professional Standards

STEP members are expected to abide by the STEP Codes of Conduct, which set out the key ethical and professional standards a member should uphold. These professional standards provide a clear understanding of what to expect from a STEP member.

If you feel one of our members is not acting in accordance with STEP’s professional standards, you can make a complaint via the Complaints and Disciplinary Process.

Guidance on Insolvency

STEP members are often involved in advising on the tax affairs of individuals. STEP members must be able to perform the work without risk or expense to the client and demonstrate a duty of care. STEP considers being or having been insolvent a risk because an individual’s competence to handle the affairs of their client could be called into question.

Fellow professionals and external stakeholders must have confidence in the STEP brand, a core purpose of which is to provide assurance that our members are responsible professionals. STEP will not knowingly admit an applicant with an undischarged bankruptcy.

Codes of Professional Conduct

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

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Complaints and Disciplinary Process

The Disciplinary Process is used to investigate any report suggesting a member may have acted in contravention of the Code of Professional Conduct

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