As a professional tax adviser, it is absolutely essential that he conducts his affairs at all times following the professional code of ethics.

• Objectivity – Avoid conflicts of interest; not to allow bias, conflict of interest or undue influence of others to override professional or business judgements.
• Professional – Professional behaviour at all times, comply with relevant laws and avoid any action that discredits the profession.
• Technical competence – Keep up to date with new tax rules and legislation. To maintain professional knowledge and skill at the level required to ensure that a client or employer receives competent professional service based on current developments in practice, legislation and techniques and act diligently and in accordance with applicable technical and professional standards.
• Integrity – Must be honest and should not assist clients in committing an offence. To be straightforward and honest in all professional and business relationships.
• Confidentiality – Client information should not be disclosed to other parties without the client’s permission including Ghana Revenue Authority. The exception to this rule applies if the tax adviser has knowledge or suspicion that a person has committed a money laundering offence.