Assessing professional ethics in tax: A case on uncertain tax positions

Journal of Accounting Education, Volume 30, Issue 1

2012

Ethics Framework

Case

  • Advanced

  • Ethics
  • Tax

  • Action
  • Evaluation
  • Experience
  • Reflection

Students consider and frame the potential ethical “dilemmas” they might face in addressing whether to countenance a client’s suggested treatment and disclosure of an uncertain tax position.