No, we don't provide this information. A number of recognised professional associations have information about professional indemnity insurance (PI) insurance providers on their websites. 

The law requires that each time you lodge on behalf of your clients, you have first received a signed declaration in writing from your client. This must state that the client has authorised you to lodge the document and the information is true and correct. This requirement includes all approved forms such as activity statements and tax returns. You cannot use an engagement letter to get a blanket and enduring approval for lodgements. Learn more about declarations. 

We do not provide template letters, however our practice note has more information on what to include in engagement letters. In addition, many recognised professional associations can assist their members with templates.

Yes, we would recommend having an engagement letter for all clients. Some of the benefits of using engagement letters is that it clarifies what is to be done, how it will be done and how much the work will cost. 

We would suggest that you have an engagement letter in place, even for existing, or ‘well established’ clients. It would be a good idea to check in with your clients to see if their circumstances have changed, given that time has passed, and include any changes in an engagement letter. 

In relation to recurring or ongoing engagements, we recommend an annual review. This ensures that the terms of your engagement are reconfirmed or reviewed with the client. You may need to provide a new letter of engagement in certain situations, including when there are changes in: 

• your client’s circumstances 
• any relevant laws or regulations 
• terms or scope of engagement or if there is reason to believe that your client has misunderstood the terms and scope of the engagement. 

Engagement letters are not required under the Tax agent Services Act 2009 (TASA), but we highly recommend you use them as a means of avoiding uncertainty and to prevent any misunderstandings with clients. They also assist in compliance with the Code of Professional Conduct (Code). 

You do not need to submit your records. You just need to confirm that you meet our requirements in your annual declaration and renewal application. Hold on to your records though, as we might ask for them down the track. 

No, there isn’t a reduced CPE requirement for semi-retired tax practitioners. However, we have clarified the range of activities that you can count towards your total hours, as it came out through our consultation that many tax practitioners were not counting a range of activities that they were entitled to. Check out our requirements to make sure you’ve included everything you’re entitled to. 

Check out our guidance - it provides clarification about the relevant period.  

Yes, you can certainly use the records provided by a recognised professional association to record your CPE for the purposes of the TPB. 

Yes, providing you are:

• not using that qualification to gain registration with the TPB
• it is relevant to the tax agent or BAS services you are providing.

Preparation that you do for any lectures or tutorials may be counted providing it is relevant to the tax agent or BAS services you provide. However, delivering lectures or tutorials cannot be counted.

You may consider making a disclosure to the Australian Taxation Office (ATO) under the whistleblower protections if a client or another tax practitioner is not meeting the tax laws.

You may also be required to make a disclosure to us under the breach reporting requirements if you have reasonable grounds to believe the other tax practitioner has breached the Code and the breach is a significant breach. Whether you make a breach report to us, or voluntarily disclose, you may be subject to whistleblower protections. Certain conditions will need to be met to qualify for whistleblower protection. Learn more about the whistleblower legislation.

You need to complete our online form, confirming that you continue to meet all the eligibility requirements. You will receive an email when the time comes to renew. Find out more about our renewal process. 

The easiest way to find your registration expiry date is through the TPB Register. You can also find it by logging into your My Profile account. 

Yes, we will send you a reminder email 60 days before your registration renewal is due.

For the purposes of the fit and proper requirements, when considering an application for registration, the Board will take this event into consideration. Check out our fit and proper explanatory paper for more information.

Under the TASA the Board may also terminate a tax practitioner’s registration with a non-application period of five years. 

If you suspect someone is providing tax agent or BAS services, or advertising the provision of these services, without being registered, please make a complaint via our online complaints form. 

Recommend that the client make a complaint to us. Alternatively, if the client provides you with their consent, you can make a complaint on their behalf.