Professional Misconduct

                                                             (Section 35)

“Professional misconduct” on the part of a member of the Institute includes the member

(a) paying or agreeing to pay or allowing to be paid to a person other than a chartered tax practitioner or a tax practitioner, a retired partner, a nominee or the legal representative of a retired partner, any share, commission or brokerage out of the fee or profits from professional services,

(b) Soliciting clients or professional work either by circular, advertisement, personal communication or interview or by other means,

(c) Advertising professional attainments or services or making paid announcements in the media except when

(i) Applying to prospective employers for a salaried appointment,

(ii) Advertising a professional appointment opening directed only to members of the profession concerned,

(iii) Advertising for employees,

(iv) Advertising of change of address,

(v) Notifying correspondents of a change of address

(d) Disclosing information acquired in the course of professional engagement to another person without the consent of the client or otherwise than as required by any law,

(e) unless where the position of a chartered tax practitioner or tax practitioner becomes vacant as a result of death of the previous office holder, accepting a position as a chartered tax practitioner or tax practitioner previously held by another member of the Institute without prior notice in writing given to the previous office holder of the offer made,

(f) certifying or submitting in the member’s name of in the name of the member’s firm a professional work, unless the work was made by the member, a partner of the member or an employee in the member’s firm,

(g) expressing an opinion on the tax affairs of a business or an enterprise in which the member, the member’s firm or partner in the member’s firm has substantial interest, unless the member disclosed the interest in the report which expressed the opinion,

(h) Charging in respect of any professional employment, fees which are based on a percentage of profits or which are contingent on results,

(i) gross negligence in the conduct of professional duties,

(j) Expressing a professional opinion without sufficient information to arrive at the opinion,

(k) Failing to keep moneys of a client in a separate bank account or to use a client’s money for purposes other than for which it was intended,

(l) Including in a statement, a return or form submitted to the Council, particulars knowing them to be false,

(i) Allowing another person to practice in the member’s name as a chartered tax practitioner or a tax practitioner, unless that person is also a chartered tax practitioner or a tax practitioner and is a partner or employed by the member,

(ii) Entering into a partnership with a person other than a chartered tax practitioner, or tax practitioner,

(iii) Being a member of a firm to practice taxation whose membership is not restricted exclusively to chartered tax practitioner and tax practitioners.

Despite the foregoing definition a member of the Institute does not commit professional misconduct by reason only that the member

(a) Entered into or is in partnership with a person resident outside Ghana who is a member of a society or Institute of tax professionals approved by the Council,

(b) Secured professional business as a result of the partnership entered into in paragraph (a),

(c) Allowed the partnership mentioned in paragraph (a) to be carried on in the member’s name, or

(d) Paying or allowing or agreeing to pay or allow any such partner any share out of the fees or profits.