CITN Lagos Upholding Ethical & Professional Standards - Prof Oyedokun.pptx

Upholding Ethical & Professional Standards in a Compromising Environment

Being a Technical Paper Presented at the Monthly General Meeting of the Lagos & District Society of the Chartered Institute of Taxation of Nigeria (CITN) held on Saturday 20th July, 2024.

1. Upholding Ethical & Professional Standards in a Compromising Environment Being a Technical Paper Presented at the Monthly General Meeting of the Lagos & District Society of the Chartered Institute of Taxation of Nigeria (CITN) held on Saturday 20th July, 2024. Prof. Godwin Emmanuel Oyedokun Professor of Accounting and Financial Development Department of Management & Accounting Faculty of Management and Social Sciences Lead City University, Ibadan, Nigeria Principal Partner; Oyedokun Godwin Emmanuel & Co (Accountants, Tax Practitioners & Forensic Auditors)

2. ND (Fin), HND (Acct.), BSc. (Acct. Ed), BSc (Fin.), LLB., LLM, MBA (Acct. & Fin.), MSc. (Acct.), MSc. (Bus & Econs ), MSc. (Fin), MSc. ( Econs ), Ph.D. (Acct), Ph.D. (Fin), Ph.D. (FA), CICA, CFA, CFE, CIPFA, CPFA, CertIFR , ACS, ACIS, ACIArb , ACAMS, ABR, IPA, IFA, MNIM, FCA, FCTI, FCIB, FCNA, FCFIP, FCE, FERP, FFAR, FPD-CR, FSEAN, FNIOAIM, FCCrFA , FCCFI, FICA, FCECFI, JP Prof. Godwin Emmanuel Oyedokun Professor of Accounting and Financial Development Department of Management & Accounting Faculty of Management and Social Sciences Lead City University, Ibadan, Nigeria Principal Partner; Oyedokun Godwin Emmanuel & Co (Accountants, Tax Practitioners & Forensic Auditors)

3. Upholding Ethical & Professional Standards in a Compromising Environment

4. Contents

5. Introduction

6. Overview of Ethical Standard

7. Overview of Ethical Standard

8. Importance of Ethical Standards

9. Overview of Professional Standards

10. Overview of Professional Standards /2

11. Standards of Taxation Practice

12. The Charter of the Institute

13. Overview of a Compromising Environment

14. Characteristics of a Compromising Environment

15. Ethical and Professional Standards

16. Ethical and Professional Standards /2

17. Professional Ethics

18. Strategies for Upholding Ethical and Professional Standards

19. Consequences of Ethical and Professional Lapses

20. Building a Strong Ethical and Professional Culture

21. Building a Strong Ethical and Professional Culture /2

22. Conclusion

23. Recommendations

24. Prof. Godwin Emmanuel Oyedokun Professor of Accounting & Financial Development Lead City University, Ibadan, Nigeria Principal Partner; Oyedokun Godwin Emmanuel & Co (Accountants, Tax Practitioners & Forensic Auditors) [email protected]; [email protected] [phone] & 2348055863944