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In this episode, I take a deep dive into one of the most deceptively challenging areas of tax exams: ethics. It might only be worth five marks, but identifying exactly which ethical principle is being breached—and why—can be trickier than it seems.

I break down the five key ethical principles that you need to know inside and out:

• Professional behaviour
• Objectivity
• Professional competence and due care
• Confidentiality
• Integrity

You’ll hear real-world scenarios that bring these abstract principles to life, like handling conflicts of interest in a small practice, navigating client relationships, or what to do when a client asks you to overlook a mistake. I also talk about the practical safeguards you need to consider, especially in small firms, and how to keep your professional integrity intact even in sticky situations.

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If you'd like to purchase the books from which the content of this podcast is made, head to https://paulabyrne.ie/tax-books/.

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.