Principle are totally relevant which is why tax law needs to be updated so that the needs of society are put before the greed of the wealthy. I would go further and give the institutes the duty and power to revoke the right to practice of accountants who are paid proactively identify loopholes and legal avoidance methods that fall outside the spirit of tax law on the basis of what an ordinary person would consider reasonable to apply. I would go further, and make accountants personally liable for the taxes they help their clients avoid which society as a whole would benefit from.