IESBA Launches First Global Ethics Standards on Tax Planning

The new standards will strengthen the ethical framework that guides professional accountants providing tax planning services, while other providers are strongly encouraged to follow the standards.

The International Ethics Standards Board for Accountants (IESBA) announced the launch of the first comprehensive suite of global standards on ethical considerations in tax planning and related services, incorporated in the IESBA Code of Ethics.

Following certification by the Public Interest Oversight Board, the standards establish a framework of expected behaviour and ethics provisions for use by all professional accountants, and respond to public interest concerns about tax avoidance and the role played by consultants, in light of revelations such as the Paradise and Pandora Papers.

These new standards, aimed at complementing and further strengthening the relevance of the existing IESBA Code addressing Tax Planning and Related Services, become effective on 1 July 2025.

The Final Pronouncement – Revisions to the Code Addressing Tax Planning and Related Services is available on: