TPB register and complaints process
The TPB maintains a register of tax agents and BAS agents (tax practitioners) and this register can be accessed and searched at https://www.tpb.gov.au/public-register. The TPB’s register confirms that I am a registered tax practitioner with no conditions imposed on my registration.
All complaints should be raised with us at first instance with the view that your concerns can be resolved amicably between us. In the event that your concerns cannot be satisfactorily resolved, you may wish to raise a complaint with CPA and/or the TPB:
· CPA’s complaints process can be accessed at https://www.cpaaustralia.com.au/about-cpa-australia/governance/member-conduct-and-discipline/making-a-complaint.
· TPB’s complaints process can be accessed at https://www.tpb.gov.au/complaints.
Further information is contained in an Information for Clients document on TPB’s website: https://www.tpb.gov.au/sites/default/files/2025-03/Information%20for%20clients%20factsheet%202025_0.pdf
Please be aware that we will not conduct an audit or review as a service to be performed for you and accordingly, no assurance will be expressed. Unless specified above as a service to be performed for you, this engagement cannot be relied upon to disclose irregularities including fraud, other illegal acts and errors that may occur. However, we will inform you of such matters if they come to our attention.
We will perform the services agreed in accordance with professional and ethical standards including APES 220 Taxation Services. These standards require that, in undertaking this engagement, we comply with relevant ethical requirements of APES 110 Code of Ethics for Professional Accountants (including Independence Standards) and the Tax Agent Services Act 2009.
NOCLAR Requirements & Other Obligations
Pursuant to the Responding to Non-Compliance with Laws and Regulations (NOCLAR) requirements of APES 110, we are required to report any non-compliance with laws and regulations or acts of omission or commission, intentional or unintentional by a client or by those charged with governance, by management or by other individuals working for or under the direction of a client which are contrary to the prevailing laws or regulations.
Our Obligation to Comply with the Law:
We have a professional duty to act in your best interests. However, our duty to act in your best interests is subject to an overriding obligation to comply with the law, even if that may require us to act in a manner that may be contrary to your directions. For example, we cannot lodge an income tax return that we believe to be false in a material respect. Further, where a statement lodged with the ATO contains a false or misleading statement, the Determination requires us to, in certain circumstances, take particular actions which may include one or more of:
· advising you that the statement should be corrected;
· withdrawing from our engagement and professional relationship with you;
· notifying the ATO that we are not reasonably satisfied that our advice to correct the statement was acted upon; or
· taking further action in the public interest.
Your Rights and Obligations Under the Taxation Laws:
Taxpayers have certain rights under taxation laws, including the right to seek a private ruling from the Australian Taxation Office (ATO) or to appeal or object against a decision made by the Commissioner. Taxpayers also have certain obligations under Australian taxation laws, such as the obligation to keep proper records and the obligation to lodge returns by the due date. We must keep you informed of any specific rights and obligations that may arise under Australian taxation laws. Further, we must keep you informed of my rights, responsibilities and obligations as a tax practitioner.
Further information is contained in an Information for Clients document on the TPB’s website: https://www.tpb.gov.au/sites/default/files/2025-03/Information%20for%20clients%20factsheet%202025_0.pdf
شرکت حسابداران حرفهای استرالیا 