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The Staff of the International Ethics Standards Board for Accountants (IESBA) released a Questions and Answers (Q&A) publication to support the adoption and implementation of the IESBA Tax Planning and Related Services Standards. The standards provide a principles-based framework and a global ethical benchmark to guide professional accountants in public practice and in business when they provide tax planning services or perform tax planning activities, respectively.
The Q&A publication is designed to highlight, illustrate, or explain aspects of the standards and is intended to complement the Basis for Conclusions for the final pronouncement. The development of the Q&As has been informed by the IESBA’s extensive discussions and consultations with a wide range of stakeholders and the IESBA’s own deliberations during the development and finalization of the standards.
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