The object of the Code of Conduct is to promote the standard of conduct, or self-discipline, required of members of The Institute of Taxation of Pakistan (Institute) in the interest of the public. It aims to ensure:
- that members conduct themselves in a manner consistent with that of a professional person;
- that one member does not gain an unfair advantage over another;
- that members do not misrepresent themselves or the Institute; and
- that the public may rely upon the members for their integrity and professionalism.
The Institute will not normally use its disciplinary procedures to determine allegations of incompetence or negligence.
All members are governed by the Memorandum and Articles of Association, Bye-laws and any Regulations of the Institute and any supplementary regulations as may be in force from time to time.
All members must adhere to the Code of Conduct at all times and must endeavour to secure the widest possible acceptance of the Code by all other members. When it is alleged that any member has acted in breach of the Code, the Disciplinary Committee shall inform the member of their right to explain the circumstances. If the Disciplinary Committee considers that there is a case to answer, it shall investigate the complaint, consider the evidence at a formal Hearing and make its decisions. Decisions of the Disciplinary Committee take immediate effect.
The member and complainant have the right to attend the member’s formal Hearing in accordance with the Conduct and Disciplinary Procedures of the Institute.
The member and complainant have the right of appeal to Council, except when the Disciplinary Committee has determined that there was no case to answer.
The Council of the Institute shall receive reports of the Committee detailing its decisions.
For the purposes of the Code, the Institute may hold a member acting through a body corporate or a firm of which he is a director or a member or a partner, responsible for the acts of that body and such a member shall so conduct the business of that body to comply with the Code of Conduct. Read More….