(A.5) Management of Taxation and Ethics

The objective of this course is to examine the candidate’s ability to provide taxation advice in a clear and reasoned manner, bearing in mind the institute’s code of ethics and Recommended Best Practice Guidelines and Money Laundering provisions. Revenue powers and Revenue audits will be dealt with comprehensively as part of this paper. Students will be expected to have an in-depth knowledge of these topics with the objective of being able to apply their knowledge to a real set of circumstances.