Tax Planning and Related Services


Consistent with the SWP strategic theme “Elevating Ethics in a Dynamic and Uncertain World,” the objectives of the Working Group (WG) are to:

(a)         Gather an understanding of regulatory, practice and other developments in corporate and individual tax planning by PAIBs and PAPPs.

(b)         Identify and analyze the ethical implications of those developments and determine whether there is a need for enhancements to the Code or further actions.

(c)         Develop a report and recommendations to the IESBA.




Project Stages

Board Papers

September 2019 December 2019 March 2020 June 2020 March 2021

Board Minutes

September 2019 December 2019 March 2020 June 2020 March 2021 (Available June 2021)


Terms of Reference

CAG Papers

September 2019 March 2020

CAG Minutes

September 2019 March 2020

IESBA March 2021 Meeting Highlights

The IESBA received an update on the Tax Planning Working Group’s information gathering activities and the Working Group’s preliminary observations from its analysis and stakeholder outreach to date. Among other matters, the IESBA considered the Working Group’s reflections, including the lack of authoritative literature that clearly defines “aggressive tax planning;” whether it would be more appropriate to refer to the notion of “unacceptable tax planning” versus “aggressive tax planning;” and the need for adequate and timely education and training for PAs to enhance their ethical awareness when faced with real-world dilemmas in the area of tax planning.

The IESBA also briefly discussed the three options the Working Group has identified to address the inter-related nature of the impact of tax planning on the fundamental principles.

The IESBA will consider the Working Group’s preliminary report at its June 2021 meeting.


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