Code of Professional Conduct (Code)

The Code of Professional Conduct (Code) regulates the personal and professional conduct of all registered tax and BAS agents.

The Code sets out principles under five separate categories:

  • honesty and integrity
  • independence
  • confidentiality
  • competence
  • other responsibilities.

Each of these categories are fully detailed in TPB (EP) 01/2010: Code of Professional Conduct.

If we receive a complaint that an agent may have breached the Code, we may decide to conduct a formal investigation to determine whether a breach has occurred. Following the investigation, if it is determined that an agent has breached the Code the Board may impose administrative sanctions.

Board recommendations for complying with the Code

To assist agents to comply with certain aspects of the Code we have provided guidance material on matters such as:

More information

For more information refer to:


Last modified date: 23 December 2013