CFE Charter of Tax Advisers Rights and Obligations in an AI-Influenced Tax-Advisory Environment
CFE Charter setting out guiding principles for the responsible and ethical use of artificial intelligence in tax advisory work.
CFE Tax Advisers Europe considers the publication of this Charter an important step in ensuring that AI enhances, rather than diminishes, the quality, integrity and trustworthiness of tax advisory services. The Charter aims to provide a foundation for continued engagement on the governance of AI in taxation and the preservation of professional standards in a rapidly evolving technological environment.
The Charter is published against a backdrop of emerging global AI regulation and governance frameworks. Notably, the OECD in January approved its Due Diligence Guidance for Responsible AI, establishing a framework for enterprises deploying AI systems. While that Guidance provides a general cross-sector due diligence model, the CFE Charter addresses the specific professional, ethical and accountability dimensions of AI use within the tax advisory profession. The CFE AI Charter also responds to the rapid integration of AI tools in both tax administration and advisory practice, as well as to the entry into force of the EU Artificial Intelligence Act in August 2024.
The AI Charter builds on CFE’s earlier work on professional judgment in tax planning and reflects developments in taxpayer rights frameworks at OECD and EU level. It identifies gaps in existing instruments, which do not sufficiently address issues arising from the use of AI, such as algorithmic explainability, bias mitigation or meaningful human oversight in automated processes.
By articulating both rights and obligations, the Charter provides a structured framework for ensuring that technological innovation remains aligned with established principles of fairness, accountability and due care in tax advisory practice.
The Charter seeks to reaffirm fundamental professional and ethical standards, ensuring that they remain robust and effective in an AI-enabled tax ecosystem.
