ACCA Strategic Professional · Advanced Taxation (UK) · Ethical and professional issues arising from the giving of tax planning advice
A member is asked by a prospective client to take over tax work from the existing adviser, Lorna. What must the member do under PCRT and the ethical rules on professional appointments?
The member should ask the prospective client for permission to contact the existing adviser and then enquire whether there are any professional reasons not to accept the work. Contacting the previous adviser without consent would breach confidentiality, and refusal of permission would normally mean declining the engagement.
- AAccept immediately, since only the client's wishes matter
- BContact Lorna directly without the client's knowledge to obtain her files
- CAsk the prospective client for permission to contact Lorna, and then request relevant information to ascertain whether there are any professional reasons not to accept the workCorrect
- DInform HMRC of the change before contacting anyone else
Explanation
The member should seek the client's permission to contact the existing adviser, then ask for information about any professional reasons for not accepting the appointment. If the client refuses permission, the member should normally decline the work. Contacting Lorna without consent breaches confidentiality.
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