A Guide for Professional Accountancy Organizations - Developing Good Practices for Members Providing Tax Advice

Ethical behavior in relation to tax advice is crucial. The work carried out by a professional accountancy organization (PAO) member needs to be trusted by society at large as well as by clients and other stakeholders. PAOs' and their members' conduct in this regard reflects not just on themselves but also on the accountancy profession. PAOs have a responsibility to ensure that their members who provide tax advice uphold the profession's reputation.

IFAC has developed this non-authoritative good practice guide to support PAOs in providing guidance to their members regarding the application of the International Code of Ethics for Professional Accountants (Including Independence Standards) when providing tax advice.