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 June 2021 September 2021 November-December 2021 March 2022 June 2022

Board Minutes

September 2019 December 2019 March 2020 June 2020 March 2021 June 2021 September 2021 November-December 2021 March 2022 June 2022 (Available September 2022)


Terms of Reference

CAG Papers

September 2019 March 2020

CAG Minutes

September 2019 March 2020

IESBA March 2022 Meeting Highlights

The IESBA considered a proposed approach from its Tax Planning Task Force in relation to the development of a framework to guide professional accountants (PAs) in business (PAIBs) and professional accountants in public practice (PAPPs) when they provide tax planning and related services Page 2 of 3 to employing organizations and clients, respectively. Among other matters, the IESBA discussed how the “gray zone” of tax planning might be approached, the fundamental principles impacted when PAs operate in the gray zone, potential indicators of the gray zone, terminology describing the gray zone, and an outline of the proposed response framework. 

The IESBA will hold three global virtual roundtables to obtain feedback from stakeholders on the issues and its preliminary thinking regarding the response framework.

The IESBA will discuss the feedback from the roundtables and the Task Force’s further proposals at its June 2022 meeting. 


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