Question

1. Describe the difference between advocacy and integrity?

2- Why do the two conflict?

3- Why is the conflict more acute (serious) for tax professionals than for audit professionals?

Present to me your observations, insights, etc.  If you cite additional sources, please cite, reference, and attach a copy.

Answer 1

1) Advocacy means supporting a particular cause or recommending and speaking for a policy. It means the arguing or standing up for a cause.

Integrity means being honest and adhering to moral principles. It is a quality posessed by a person.

2) People with integrity are honest and generally expected to do only good things, where as advocacy does not necessarily be for a good cause. moreover, advocacy may or may not involve integrity. so this leads to conflict between Advocacy and Integrity.

3) For Audit professionals their are certain standards and rules that are to be complied while doing their work. i.e., there is a particular legal framework for audit work, however, such a framework is not there for tax professionals.their work is purely based on their own professional judgement, and its upto them to do the right thing or wrong. They always have 2 options Tax evasion and Tax planning , so depends on their integrity and Advocacy level.