IESBA roundtables on tax planning services

The International Ethics Standards Board for Accountants (IESBA or the Board) will host three (3) global virtual roundtables in April 2022 to obtain feedback on matters related to the provision of tax planning and related services by professional accountants.

The IESBA determined to probe the issue of tax planning -- more specifically, the ethical implications of aggressive tax planning -- in its 2019-2023 Strategy and Work Plan (SWP), citing concerns about tax avoidance and mitigation schemes or related transactions to achieve desired tax outcomes. IESBA committed in its SWP to understand and address the ethical implications of aggressive tax planning as it relates to the role of all professional accountants, whether in business or public practice. The Board completed fact-finding and initiated a project aimed at developing a principles-based framework to guide the ethical conduct of professional accountants who provide tax planning services.

The dates and times of the roundtables are as follows (all times are EDT):

Monday April 25, 11 am-3 pm

Tuesday April 26, 8 am-12 pm

Thursday April 28, 12 am-4 am

Space is limited and attendance is by invitation only. Interested persons should register their interest by sending an email to by March 31, 2022 (indicated name, job title, organization, location and desired date).

IESBA recommends that tax practitioners, financial statement preparers, academics, and persons associated with the following types of organizations consider attending a roundtable discussion: 

  • Investor and corporate governance communities,
  • Regulators, including tax authorities,
  • International organizations,
  • National standards setters,
  • Accountancy firms,
  • Professional accountancy organizations, and
  • Other professional service firms involved in providing tax planning and related services (e.g., the legal profession).