The International Ethics Standards Board for Accountants staff posted a
The standards offer a principles-based framework and a global ethical benchmark to guide accountants in public practice and in business when they're doing tax planning.
The Q&A publication highlights, illustrates and explains various aspects of the standards to help firms, jurisdictional standard-setters and accounting organizations adopt and implement the standards, and individual accountants apply them.
The publication can also help tax authorities, the corporate governance community, investors, business preparers, educational bodies or institutions, and other stakeholders understand the standards.
The Tax Planning and Related Services Standards take effect July 1, 2025.