ethical standards for tax practitioners 105 ethical standards for tax practitioners（105年税务从业者道德标准为税务从业者的道德标准）.pdfVIP

ETHICAL STANDARDS FOR TAX PRACTITIONERS 105 ETHICAL STANDARDS FOR TAX PRACTITIONERS Glenda C. Brock Department of Accounting To be ethical, according to Webster’s dictionary, one has to conform to the standards of conduct of a given profession or group. Therefore, the tax professional must comply with the legal requirements, as well as the rules of the AICPA (American Institute of Certified Public Accountants), to be ethical. The legal requirements, along with penalties for noncompliance, are found in the Internal Revenue Code of 1986 and Treasury Department Circular 230. The purpose of this paper is to present an outline of the legal and suggested requirements for tax practitioners. Since the law is often nebulous, the judgement of the tax professional, the judicial system, or the Internal Revenue Service (IRS) may be the guide to ethical behavior. Having and practicing ethical standards could result in less litigation, less confrontations with the IRS, and a good public image. Professional ethics are reflected in the standards of conduct practiced in a profession. Culturally, the members of each profession determine what is ethical. Unethical behavior practiced in a profession can affect many others in society. The SL scandal is a prime example. Thus it is important to encourage ethical behavior in all professions. How can society promote ethical behavior? Do professionals need the threat of punishment in order to be ethical? Should laws dictate ethical behavior in every profession? Can ethical behavior instead be encouraged by doing business only with those who appear to practice ethical standards? These are questions many professionals are asking themselves. In tax practice, the Int