For my first question, I want to get back to the question of ethics. It's my understanding that tax professionals, accountants, etc., do have professional conduct standards that are set for them as CPA professionals. It says in here that they should at all times act “in a manner which will maintain the good reputation of the profession and its ability to serve the public interest”.
To Ms. Thomas, and then perhaps if I have time we can hear from others, in what scenario would tax avoidance schemes, even if not in advance determined to be illegal, act in the public interest?