This project aims to strengthen the Code in guiding professional accountants in both business and public practice when providing tax planning services to clients or performing tax planning services for employing organisations. The enhanced guidance also assists professional accountants in exercising judgment in navigating the complexities and uncertainties of tax planning and determining the appropriate course of action in the circumstances.
APESB's Tax Planning and Related Services project is based on an IESBA project.
Board Papers 2024
Proposed Revisions to APES 110 for Tax Planning Services (BM 125 - March 2024)
Proposed Revisions to APES 110 for Tax Planning and Related Services (BM 126 - 26 Jun 2024)
Proposed ED 03/24 Tax Planning Revisions to APES 110 (Clean) (BM 126 - 26 Jun 2024)
Proposed ED 03/24 Tax Planning Revisions to APES 110 (Marked-up) (BM 126 - 26 Jun 2024)
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