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IESBA Plans Global Roundtables on Enhancing Ethics Considerations Relating to Tax Planning and Related Services

Save the dates! Global Roundtables to Help Shape IESBA’s Standard-setting Response

Mar 2, 2022 | New York, NY | English

The International Ethics Standards Board for Accountants (IESBA) will hold a series of three global virtual roundtables to obtain stakeholder feedback on matters it is considering relating to the development of an ethics standard addressing the provision of tax planning and related services by professional accountants in business (PAIBs) and professional accountants in public practice (PAPPs).

In recent years, much public attention has focused on the topic of tax planning and related services, notwithstanding the legality of the tax mitigation schemes, structures or transactions to achieve desired tax outcomes. Questions have been raised regarding the ethical implications for integrity and professional behavior, among other fundamental ethics principles, when PAIBs are involved in developing or implementing tax strategies that are perceived as “aggressive,” or when PAPPs provide advice to their clients on such strategies. The issue is of such major public interest significance that it has been discussed on the G20 agenda.

In light of the public concerns, the IESBA committed in its Strategy and Work Plan 2019-2023 to understand and address the ethical implications of “aggressive tax planning” as it relates to the role of PAIBs and PAPPs. Following fact finding, the IESBA initiated a project aimed at developing a principles-based framework to guide PAIBs’ and PAPPs’ ethical conduct when providing tax planning services to their employing organizations and clients, respectively.

Save the dates! The roundtables will be held virtually during these sessions:

  • Monday April 25, 11 am-3 pm EDT
  • Tuesday April 26, 8 am-12 pm EDT
  • Thursday April 28, 12 am-4 am EDT

Would you like to attend?

As space is limited, attendance will be by invitation only. Register your interest at by March 31, 2022, indicating your name, job title, organization, location and session. An invitation will follow shortly!

Who should attend?

Members of the investor and corporate governance communities, preparers of financial statements, regulators including tax authorities, international organizations, national standards setters, accountancy firms including tax practitioners, professional accountancy organizations, other professions involved in providing tax planning and related services (e.g., the legal profession), and academics.


The International Ethics Standards Board for Accountants (IESBA) is an independent global standard-setting board. The IESBA’s mission is to serve the public interest by setting ethics standards, including auditor independence requirements, which seek to raise the bar for ethical conduct and practice for all professional accountants through a robust, globally operable International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code).