Issued: 23 May 2022

Last modified: 24 May 2023

The Tax Practitioners Board (TPB) requires that at least 40% of the total assessment for a Board approved course be completed under some form of independent supervision. This requires assessments to be conducted under the supervision of an invigilator.

Due to some continued presence of COVID-19, we’ve reviewed this policy. In the case where supervised assessments cannot be conducted in line with our requirements, the following guidance is provided to all approved course providers.

These arrangements will remain in place until 30 June 2024. We will continue to monitor the situation and notify approved course providers of any policy changes should they occur. In particular, we will update the policy to reflect any alternative arrangements approved by the Board under Option 3.

This policy applies to all current Board approved courses. We will update our proposed guidelines on Board approved courses to reflect this policy as appropriate.

Option 1: Remote or online invigilation

Where possible and practicable, our preferred option is for an alternate assessment to be conducted either remotely (physically at a location) or through online invigilation (remotely proctored) under the following conditions:

  1. The alternate assessment assesses the same learning outcomes as the invigilated assessment would have.

  2. The alternate assessment meets our requirements regarding independent supervision. This means the remote or online invigilation is conducted through some form of live invigilation in terms of supervisory oversight.

  3. The approved course provider maintains a record of all individuals completing an alternate assessment through remote or online invigilation.

  4. The alternate assessment has the same weighting as the invigilated assessment.

  5. The alternate assessment continues to meet TEQSA or ASQA guidelines.

Option 2: Software driven invigilation

Where Option 1 does not offer a practicable solution for approved course providers, we will accept alternate assessments undertaken through software driven invigilation (including utilising anti-plagiarism software). The software must offer authentication of candidates coupled with a level of invigilation that can detect potential breaches of assessment conditions.

Further, under Option 2, the approved course provider is expected to meet the conditions set out in Option 1, other than the requirement regarding independent supervision.

Option 3: Alternative arrangements

For approved course providers who are unable to meet the requirements of Option 1 or Option 2, we will consider the use of other alternative assessment arrangements on a case by case basis. 

Further, under Option 3, the approved course provider is expected to meet the conditions set out in Option 1, other than the requirement regarding independent supervision.

For consideration of alternative assessment arrangements under Option 3, please contact Ensure that your email includes the following information:

  1. Outline of alternative assessment arrangement.

  2. Details of how the alternative assessment arrangement meets the conditions set out in Option 1 (other than the requirement regarding independent supervision).

  3. Numbers of students impacted or expected to be impacted.

  4. Any other relevant information.

We will consider your submission as a matter of priority and notify you of the outcome as soon as possible. 

Further information