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Code obligations

The Code of Professional Conduct

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

The Code sets out principles under five separate categories:

  • Honesty and integrity
  • Independence
  • Confidentiality
  • Competence
  • Other responsibilities.

For more information about the Code, click on one of the links below based on your registration type.

Tax Agents
BAS Agents
Tax (Financial) Advisers