No, this will not be sufficient to comply with our continuing professional education (CPE) requirements. The TPB requires tax agents to complete a minimum of 120 hours of CPE over a 3-year period. BAS agents must complete a minimum of 90 hours of CPE over a 3-year period. Learn more from our CPE policy guidance.

You will be required to confirm that you have completed the required amount of CPE hours when you complete your annual declaration or registration renewal. We may also request this information at any time, for example if we are conducting an investigation.

Wellness courses may include activities such as attending webinars, face-to-face events or online courses about how to manage stress and self-care.

If the software provider is accessing client information when they are conducting the repairs, the tax practitioner would need to obtain the client’s permission before allowing access. This is to ensure the client's confidentiality and comply with Code Item 6. See our guidance for more information on confidentially of client information.

You must not disclose information to a third party, including the Australian Taxation Office (ATO), unless you are legally required to do so or have your client’s permission. For example, if the ATO issues you with a notice pursuant to section 353-10 in Schedule 1 to the Taxation Administration Act 1953, you may be permitted to disclose the information as it is being legally required. However, this requirement is subject to that material being properly withheld by the registered agent under legal professional privilege.

Importantly, if you’re concerned whether there is a legal duty to disclose client information to a third party, you should consider seeking independent legal advice.

You will satisfy the requirements under Code item 6, if the engagement letter: 

• clearly informs your client about the information you are disclosing

• advises your client to whom and where the disclosure will be made, and

• obtains your client’s written permission. 

If the disclosure is not covered by the client’s written permission, you will need to seek additional permission or consent from the client in relation to the disclosure.

When you acquire clients from another registered tax practitioner, we don’t expect you to perform proof of identity (POI) checks for each client you are acquiring straight away. The outgoing tax practitioner should be passing on the POI file notes or checklists for each client being transferred to you along with other relevant client records. We would then expect you to undertake your own POI checks for clients throughout the course of your engagement with them, the timing and frequency of which will vary depending on the circumstances. For further information refer to our guidance.

Yes, we do not recommend that you keep copies or originals of any identification documents of clients or their representatives. In fact, we strongly discourage this practise because we recognise these documents may be at risk of being stolen through cyber-attacks or even physical break-ins at your business premises. 

However, we do require you to maintain a record, such as a checklist, for POI checks done. 

Code item 9 does not require registered tax practitioners to audit, examine or review books and records or other source documents to independently verify the accuracy of information supplied by their clients. However, there may be circumstances where a registered tax practitioner may not automatically discharge their responsibility in particular cases by simply accepting what they have been told by their clients. For further information refer to our guidance.

We are not able to provide a template, however many recognised professional associations offer templates or examples to their members. Our guidance provides advice on what to include in an engagement letter.

We recommend that you review your engagement letters annually, but if there is no change you can carry over the engagement letter.

Yes, personal affairs include a registered tax practitioner's:

• personal tax obligations

• their practice tax obligations, and 

• any entity they have direct or indirect control over. This includes associated companies, trusts and self-managed superannuation funds. 

Refer to our guidance for more information.

Yes, you need to disclose any outstanding tax obligations (such as an ATO debt) in your annual declaration or registration renewal form to provide assurance to us that you are meeting your personal tax obligations. 

Yes, you will need to obtain the client's express permission. There is no set formula or methodology for obtaining permission. You may obtain permission via an engagement letter.