Issued: 9 June 2020
Last modified: 9 June 2020
Date of decision: 30 April 2020
A tax agent was previously suspended by the Board Conduct Committee (BCC) for failing to complete any continuing professional education (CPE) activity. The BCC also had ordered the agent to complete 90 hours of CPE and undertake a course in the Tax Agent Services Act 2009 (TASA) and the Code of Professional Conduct.
The agent failed to notify the Board of complying with the above order by the required date. When the agent was contacted, he advised the Board that he did not complete any CPE hours.
The BCC considered that the agent showed a blatant disregard for his obligations under the TASA and for the Board by not complying with its order.
By this behaviour, the BCC determined that the agent had breached the Code of Professional Conduct (Code item 14) and failed to meet the registration requirement of being a fit and proper person.
The BCC terminated the agent’s registration and imposed a 12-month ban on the agent from applying for registration.