Ethics is more than just knowing the rules around confidentiality, integrity and objectivity. It’s about identifying ethical dilemmas, understanding the implications and behaving appropriately. Ethics is integrated throughout our hiring process to develop our ethical capabilities – so we’ll always know how to make the right decisions and justify them.
Tax advisers have no difficulty in understanding the difference between avoidance and evasion: one is legal, the other is not. The flippant response that the difference is ‘the thickness of a prison wall’ is sometimes used to explain this to a lay audience, but confusion is widespread.