Subsection 30-10(12) of the TASA, forming part of the Code, requires that all registered agents ‘advise your client of the client’s rights and obligations under the *taxation laws that are materially related to the *tax agent services you provide’.Subsection 30-10(10) of the TASA, forming part of the Code, requires that all registered agents ‘take reasonable care to ensure that *taxation laws are applied correctly to the circumstances in relation to which you are providing advice to a client.’ A registered agent is better equipped to exercise reasonable care in applying the taxation laws where they have maintained the knowledge and skills relevant to the tax agent services they provide.Subsection 30-10(8) of the TASA, forming part of the Code, requires that all registered agents ‘maintain knowledge and skills relevant to the *tax agent services that you provide’.
The completion of relevant CPE will assist registered agents to ensure that their knowledge and skills are maintained for the benefit of their clients and the broader community. The object of the TASA is to ensure that tax agent services are provided to the public in accordance with appropriate standards of professional and ethical conduct.The TASA acknowledges this reality in the following ways. ObjectiveĢ. All businesses operate in an increasingly globalised setting which is subject to continuous change. It is imperative that a registered agent’s knowledge and skills adapt and improve as the law, society and their individual practice changes.
#Winpcsign pro 2012 tpb registration
CPE is also a means by which registered agents maintain and build upon their primary qualifications, used to gain initial registration under the TASA. The BoardĬonsiders that CPE is the continuation and ongoing improvement of a professional’s knowledge and skills.
#Winpcsign pro 2012 tpb code
This TPB explanatory paper sets out the Board’s CPE policy. This policy provides guidance to registered agents on meeting their obligations under the Code of Professional Conduct (Code). This explanatory paper is also available as a PDF, download TPB (EP) 04/2012: Continuing professional education (671KB). For the current CPE requirements, see TPB(EP) 04/2012 Continuing professional education policy requirements for registered tax and BAS agents from 30 June 2013. NOTE: This TPB(EP) provides information about continuing professional education (CPE) requirements for registered tax and BAS agents that applied prior to 30 June 2013. TPB(EP) 04/2012 Continuing professional education
0 kommentar(er)
