The fundamental principles applying to CIOT and ATT members requires them to “comply with relevant laws and regulations and avoid any action that discredits the profession”.
Members do therefore need to consider their requirements under the Bribery Act 2010.
For further details on the Bribery Act, see here.
It is illegal to offer, promise, give, request, agree, receive or accept bribes and an anti-bribery policy can protect your business.
Further guidance on what should be included in an anti-bribery policy can be found on the gov.uk website.
Once you have a policy in place you should make sure that staff know about it and understand the policy. It should also be reviewed on a regular basis.