ETHICAL PRACTICE IN TAX SERVICES

Course Overview

This course examines the ethical obligations that apply specifically to tax agents and BAS agents when providing taxation services. It focuses on honesty, integrity, professional judgment, and ethical boundaries in tax advice, using practical scenarios and real-world Australian examples to illustrate how ethical standards apply in day-to-day engagements.

Course objectives

• By the end of this course, participants will be able to:
• Identify core ethical obligations applying to tax and BAS agents.
• Apply honesty and integrity principles in tax advice and representations.
• Recognise and respond appropriately to ethical risks in tax engagements.
• Manage client expectations while complying with professional and regulatory duties.
• Apply ethical standards consistently in practical tax scenarios.

Learning outcomes

• On completion of this course, participants will be able to:
• Explain key ethical principles governing tax services.
• Assess ethical risks in common tax practice scenarios.
• Apply professional judgment when ethical and commercial pressures arise.
• Distinguish ethical tax planning from unacceptable conduct.
• Demonstrate ethical decision-making aligned with regulatory expectations.