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Professional Tax Ethics (Accounting & Law - NZ (NZICA (Integrity,…
Professional Tax Ethics
Accounting & Law - NZ
NZICA
Integrity
Objectivity
Professional Competence
Due Care
Confidentiality
Professional Behaviour
CA-ANZ
TG-1
Competence
Integrity & Objectivity
Performance Guidance & Procedures
EG 2
ATAINZ
Chapter 1: Integrity
Chapter 2: Respecting your client's Trust & Confidence
Chapter 3: Service
Chapter 4: Professional Conduct
NZLS
Client care
Legal Service Guidance
Australia: CPA Australia & ICAA
Joint Code of Ethics
APES 110
Integrity
Objectivity
Professional Competence
Due Care
Confidentiality
Professional Behaviour
Tax Services
APES 220
Objectivity
Professional Competence
Due Care
Confidentiality
Accounting Professions: USA
IRS Circular 230
Title 31, Subtitle A Part 10
Good character
Good reputation
Qualified
Competent to advise & assist
para 10.51 (13)
para 10.22 (3)
para 10.33
SSTS
1 Tax return positions
2 Answers to questions on tax returns
3 Procedural aspects of preparing returns
4 Estimates
5 Departure from a court decision
6 Knowledge of error
7 Form & content of advice
AICPA Code of Professional Conduct
s52 Responsibility
s53 Public Interest
s54 Integrity
s55 Objective & Independent
s56 Due Care
s57 Scope & Nature of Services
Malpractice
Taxpayer must show the professional had duty on them
Prove CPA breached duty
Taxpayer prove they are injured
Must establish the breach was the proximate cause of injury