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Professional Standards

signs integrity objectivity confidentiality competence behaviour

The joint Professional Standards Committee of the Institute and the Association of Taxation Technicians contributes to the achievement of CIOT’s charitable aim of maintaining an educational and ethical framework of the highest standard aiming to produce tax advisers of the best quality for the general public. The guidance developed by Professional Standards upholds the high professional and ethical standards required of our members.

The Laws of the Institute comprise the governing documents (Royal Charter, Byelaws and Members’ and Council General Regulations) and other provisions regulating the activities and conduct of members, affiliates and students (Professional Rules and Practice Guidelines, Professional Conduct in Relation to Taxation, PII and CPD Regulations, CCAB Anti-Money Laundering Guidance, Money Laundering Regulations 2007 Registration, Monitoring and Compliance Scheme and the Taxation Disciplinary Scheme).


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