In the debate around tax ethics both at RIchard’s place and the AccountingWEB walled garden, what’s missing is an outline of a possible syllabus. Now’s as good a time as any to have a stab at this:
Theory
- The philosophical underpinnings of ‘ethics’
- Reconciling Descartes, Popper and Foucault in a post modern, deconstructivist world
- Constructing an ethical framework that has meaning for the 21st century
Practice
- ICAEW guidelines on ethics
- Engagement letters
- Understanding conflicts of interest
- The commercial dimension
- Resolving conflict
- The impact of globalisation
- Understanding the boundaries between acceptable practice and artificiality as an ethical construct
- Legal considerations in cases of potential fraud or tax avoidance
- The American experience pre and post Enron
Case Study
- Understanding Enron as an ethical question
- Reviewing KPMGs US tax practices
- Reviewing international tax strategies in offshore environments
- Learning from the Tax Justice Network/AABA
Three hour exam – 1 question from theory, (20%) 3 from practice (45% total) plus a fictional case study that looks to test candidates ability to interpret and understand how the subject comes together in the real world (35%) . Candidates would be expected to demonstrate a maturity of thought coupled to reasoned critiques of current practice. Candidates would need to achieve a pass rating in each section to pass the whole paper.
Any takers?
Technorati Tags: Barclays Bank, ICAEW, KPMG, Enron
