The evolution of the general anti-avoidance rule and related case law along with public scrutiny of advisory firms' behaviour as it relates to tax-planning advice has once again piqued interest in the scope of ethics in tax planning and its appropriate regulation. The scope of a code of ethics would include issues such as the need to uphold the integrity of the system (reminiscent of Gammie's article, although primarily from the perspective of private practice), responsibility for factual accuracy, appropriateness of advice, confidentiality, conflict of interest, competency, duty to provide ethical training to apprentices, and duty to maintain the ethics of colleagues. ...Wensley explicitly addresses practitioners and others who may doubt that the result would be worth the effort.