Ipad notes not syncing with iphone notes

Question

My iphone 4 and ipad 3 arent syncing their notes, even though ive checked the iCloud & mail, contacts, calendars settings on both devices and they are set up the same. The only difference i can see is the iphone notes has a button on the top left corner called Accounts, which the ipad doesnt.
It seems that they used to sync as some of the old notes on the ipad are from my iphone but they no longer sync and its really starting to bug me

Answer 1

Of all the discussions I read on this topic—including the official notes from Apple—I found this thread to be the most instructive on how syncing occurs between an iPhone and iPad, as well as why syncing seems to fail. I came here because my iPhone 4 had 39 Notes but my iPad had only 28, and I could not figure out why syncing was not occuring.
What I learned here—thank you very much—that I did not find was made clear enough elsewhere is that syncing only occurs when both the default email accounts to which the Note is sent is the same on both devices, namely the iCloud account. If there is a mismatch, as was occurring on my iPhone, then syncing will not succeed simply because the iPhone is not sending the Note to the iCloud account which the iPad is associated with.
In other words, an iPhone user can inadvertently have an email account other than the iCloud account designated as the "default" account associated with the Notes application on the iPhone, thus guaranteeing that the Note will not be sent to the iCloud account, thus causing syncing betweent the two devices to fail.
In my case, when I clicked on the Accounts button in the Notes app on my iPhone 4, I discovered three items: (1) All Notes.(2) The Name of an AOL email account. (3) iCloud. When I clicked on the arrow for All Notes, I saw all 39 Notes. When I clicked on the arrow for iCloud, I saw only 28 Notes. And when I clicked on the arrow for the AOL account, I found the 11 Notes that I had created on the iPhone that did not get synced to the iPad.
When I examined the Settings for the Notes app, I then discoved that my AOL had been checked off as the "Default Account." This incorrect selection was the cause of the whole problem! In order for Notes created on my iPhone to be sent to the cloud for subsequent syncing with my iPad and my Mac(s), I had to change that Default Account setting to my iCloud account.
As far as getting those missing 11 Notes to appear on the iPad so that all Notes on all devices would be in sync, I did a copy and paste job using the DiskAid application from DigiDNA, an application that allows you to transfer files and other data between your Mac and iOS devices. Using DiskAid, I simply viewed the contents of each Note, selected all the text, copied it, and pasted it in a new Note that I created in Safari while connected to my iCloud.com account. I suppose that one could do a copy and paste operation within the Notes app itself, by creating new Notes within it and copying the content of the Notes that were created in the non-iCloud account, before deleting those old, redundant Notes. But I found using DiskAid to be more elegant.
The thought of using a Windows application to bring my Notes up to date was never a temptation. You can get the job done entirely within the Mac environment. While DiskAid and its companion FileApp can do a great job of letting you access, view, and transfer your content from your iOS devices to the Mac, it is unfortunately not possible to copy back Notes that were transferred from one iOS device to a Mac back to another iOS device. Hence, I had to resort to the copy and paste operation on each Note one-by-one.