Taxation Services

APES 220 Taxation Services (APES 220) specifies the professional obligation of all members who provide taxation services in relation to a client’s or employer’s taxation obligations. These taxation services include preparation of taxation returns or similar documents for revenue authorities, preparation of tax calculations, provision of tax planning and advisory services and assistance with resolution of taxation disputes.

APES 220 also includes professional obligations in respect of tax schemes and arrangements, use of estimates, providing false or misleading information, client monies, professional fees and documentation.