Code of Conduct

30 Apr 2021

Our Code of Conduct provides a simple means for you to demonstrate, to employers, clients and fellow tax practitioners, your commitment to the highest ethical, legal and professional standards.

The Code of Conduct is based on common guidelines shared by major international tax employers from industry, professional services, legal and government sectors, and enables you as an Affiliate, regardless of your location or professional background, to meet and promote the same high standards in your professional conduct.

In addition to the Code of Conduct, you will also be expected as an Affiliate to adhere to the CIOT's Professional Rules and Practice Guidelines.