We are a registered BAS Agent as required in order to provide BAS Services (including advice, interpretation, interactions with the ATO, lodgement of forms in respect to GST, BAS, Payroll and Superannuation Guarantee). Any practitioner providing these services must be a registered BAS Agent or Tax Agent.

We are subject to the Code of Conduct prescribed in the Tax Agent Services Act 2009 and additional determinations. The Tax Practitioners Board (the board) regulates Registered Agents. We are also required to adhere to the ATO's requirements in our interactions with their Online Services and use of other relevant software. 

We advise as follows:

I advise that to the best of our knowledge and based on all information known to us, we

• Have not committed a prior material breach of the Act or instruments made under the Act.
• Are not being investigated by the Board on any matter.
• Are not subject to any sanctions imposed by the Board.
• Do not have any conditions applying to our registration.
• Have not been disqualified from providing services.
• Do not have as employees nor engage with others who have been disqualified from providing services.
• Have not had any charge or conviction relating to an offence relating to fraud or dishonesty.
• Have not had any imposition of a promoter penalty under the tax law; or
• Had any charge or conviction relating to a tax offence.

We are not aware of any matter that we have not otherwise discussed or presented to you that would significantly influence your decision to engage or continue to engage our services. If there is anything you would like to discuss, please contact us.

The Board maintains a public register of Tax Agents and BAS Agents.

The register contains registration details of registered, suspended and deregistered tax and BAS agents.

The register is available at https://www.tpb.gov.au/public-register

Guidance on how to use the Register is available at https://www.tpb.gov.au/help-using-tpb-register

We note that we hope that any concerns you may have with our service are able to be discussed with us first to ensure we are able to respond to any misunderstanding or any performance issues.

Complaints about the services you receive can be made directly to the Board.

The Board’s complaints process is explained, and the online form available at https://www.tpb.gov.au/complaints

Understanding

• An understanding of what “Professional Bookkeeping” is in Australia today
• An understanding of what the respective business expects.

Qualified

• Obtained the required minimum formal qualifications as specified by Government and the professional associations.

Experienced

• An independent verification of the quality and quantity of experience held. 

Commitment to professional development

• A commitment to education, learning and development of skills via continuing professional development.

Resourced

• Access to current information and assistance.
• Capacity to professionally provide service to business.
• Software understanding and techniques.

Communicative

• With your team.
• With the business.

Insured/Protected

• Appropriate Professional Indemnity Insurance is required in addition to other business insurances that should be in place.
• Required to protect the consumer in the event of an issue.
•  Cyber Security processes in place.

Endorsed

• A member of a professional body, committed to the requirements of the respective professional codes of conduct as an adherent to that membership including:
• Acts with honesty and integrity.
• Acts in the best interest of their clients or employers.

A professional bookkeeper in practice will be a Registered BAS Agent.

• Uphold and adhere to being a “Professional Bookkeeper”.
• Uphold and adhere to the requirement of the Institute of Certified Bookkeepers (ICB) Professional Code of Conduct.
• Uphold and adhere to the requirements of the TASA2009 Code of Conduct for Registered BAS Agents (The Code).
• Uphold and promote the ethical standards of the tax profession.
• Comply with our personal and business tax and compliance obligations.

• Have a Quality Management System.
• Undertake at least 30 hours per year of Continuing Professional Education.
• Provide training and resources to ensure we understand and apply the current business and compliance obligations for our clients.
• Provide training and resources to ensure we understand and apply the Code.
• Actively endorse, promote and require adherence to the Code.
• Have a culture of transparency, accountability, ethical conduct and compliance with the Code and the tax laws.

• Our approach to providing services.
• Our approach to communication with Clients.
• Review of work performed.Supervision and control.
• Record keeping in relation to services provided.
• Recognition and required actions in relation to amending or correcting previous work including any false or misleading statements to the ATO or other Government agency.

If there was ever an issue in relation to the performance of any of our team in relation to their performance including in relation to breaches of the Code:

• We have systems to enable team members to report concerns.
• Our policy is to protect team members who raise any such concerns.
• We have processes to manage and address any underperformance.
• Appropriate records of actual or potential breaches of the Code are maintained. 

• Are supervised and reviewed as necessary to ensure quality of provision of services.
• Are trained and enabled to be up to date with necessary skills and knowledge.
• We ensure that any team member, person or entity providing services to you on our behalf has not been disqualified by the Tax Practitioners Board.
• We have conducted police checks as required as an element of ensuring the team meet the requirements of being a fit and proper person.
• Are remunerated in accordance with consideration of their skill, experience and adherence to the Code.

We specifically note that in accordance with the requirements of the Code we uphold the principles of Honesty & Integrity, Independence, Confidentiality and Competence. We take reasonable care in ascertaining a client’s state of affairs and in ensuring that taxation laws are applied correctly to your circumstances in relation to the statements we are making on your behalf or the advice we are providing to you. We will advise you of your rights and obligations under relevant taxation laws.

We also advise that we will advise you of any matter that could significantly influence your decision in relation to our engagement for provision of services.

Please also refer to our Disclosure statement and Engagement Letter.