It's 200 pages long.
It does not mention tax avoidance.
I do not think that is an adequate code of ethics in that case.
It's time accounting took tax avoidance seriously.
How do I know that? On 20 December Sir Amyas Morse issued his report on the so-called Loan Charge, where taxpayers who were largely unable to appraise the quality of the advice they were being given were paid via arrangements that were very obviously tax avoidance, which did not work. As he said
Unfortunately, there remains a market of unscrupulous tax advisers, including those who continue to promote loan schemes.
This is true. And there is insufficient in this code of ethics to address it.
I am discussing these issues on the Jeremy Vine Show on Radio 2 tomorrow at 12.30pm (subject to changing events).