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The International Ethics Standards Board for Accountants (IESBA) has released for public comment the Exposure Draft Proposed Revisions to the Code Addressing Tax Planning and Related Services.
The proposed revisions respond to public interest concerns about tax avoidance and the role played by consultants, including professional tax advisers, in light of revelations in recent years such as the Paradise and Pandora Papers. The proposals strengthen the ethical expectations for professional accountants in business and in public practice when performing tax planning activities for employing organizations or providing tax planning services to clients, respectively.
The IESBA’s consultation period ends on 18 May 2023.
The IESBA will hold three webinars where members of the Tax Planning and Related Services Task Force will explain the key proposals in the exposure draft. The webinars will be held virtually on:
- 27 February 2023, 10 am – 11 am Eastern Standard Time (27 February 2023, 11 pm – 28 February 2023, 12 am Singapore Time). Click here to register
- 28 February 2023, 4 pm – 5 pm Eastern Standard Time (1 March 2023, 5 am – 6 am Singapore Time). Click here to register
- 28 February 2023, 9 pm – 10 pm Eastern Standard Time (1 March 2023, 10 am – 11 am Singapore Time). Click here to register
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