The ICAEW has published a reformatted digital version of its professional conduct in relation to taxation (PCRT). The PCRT has been reformatted to focus on members’ core obligations contained in Chapter 2. The remaining chapters of the PCRT, which contain guidance on the application of the Fundamental Principles and Standards, have been renamed Helpsheets following feedback that it was not always clear what was mandatory and what was guidance. Existing cross references within the paper PCRT have also been hyperlinked directly to the relevant material, making it easier to find this material quickly.
The ICAEW has confirmed that the substance and effect of the PCRT has not changed but the updated format should prove more helpful to members.
The ICAEW has published a reformatted digital version of its professional conduct in relation to taxation (PCRT). The PCRT has been reformatted to focus on members’ core obligations contained in Chapter 2. The remaining chapters of the PCRT, which contain guidance on the application of the Fundamental Principles and Standards, have been renamed Helpsheets following feedback that it was not always clear what was mandatory and what was guidance. Existing cross references within the paper PCRT have also been hyperlinked directly to the relevant material, making it easier to find this material quickly.
The ICAEW has confirmed that the substance and effect of the PCRT has not changed but the updated format should prove more helpful to members.
