Continuing professional education for BAS agents
When renewing your registration, you must have completed continuing professional education (CPE) that meets our requirements.
Complying with our CPE requirements will assist you to maintain knowledge and skills relevant to the BAS services you provide, which is one of your obligations under the Code of Professional Conduct.
You should maintain a record of your CPE activities. We may request you to provide evidence of CPE that you have completed at any time throughout your registration period, including when we are considering your renewal application.
Number of CPE hours for BAS agents
You should complete a minimum of 45 hours of CPE within a standard three year registration period, with a minimum of five hours each year.
If you have a condition of fuel tax credits on your registration, you should complete a minimum of six hours of CPE within a standard three year registration period, with a minimum of two hours each year.
If your registration period is other than three years, you should complete CPE on a pro-rata basis.
Types of activities that count for CPE
You must exercise your professional judgment in selecting relevant activities to count towards your CPE. We do not accredit CPE activities or prescribe particular topics for CPE activities.
For types of CPE activities we consider appropriate refer to CPE activities.
Recording CPE activities
You should maintain a record and evidence of the CPE activities that you have completed, including the details of the activities and the hours undertaken.
We may request evidence or confirmation of the CPE activities that you have completed. This may require you to provide a copy of your CPE log. We have developed a CPE log that you may like to use to assist with your record keeping requirements.
If you maintain a CPE log to satisfy membership requirements of a relevant recognised professional association, you do not need to keep an additional record for TPB purposes.
Records of your CPE should be kept for six years, unless you are a member of a relevant recognised professional association, in which case records should be kept in accordance with the requirements of the relevant association.
Special circumstances that affect your CPE
There may be extenuating circumstances where you are unable to complete the minimum hours of CPE. If you experience such circumstances, you should exercise your professional judgment in this regard and keep appropriate records in relation to your situation.
Examples of situations where it might not be possible for you to complete the minimum amount of CPE hours include:
- financial or other hardship.
In these types of circumstances, we will consider appropriate relief from the minimum amount of CPE hours, provided you can demonstrate that you have attempted to use the flexibility of your CPE period to manage any extenuating circumstances to comply with our CPE requirements.
Example: Using the flexibility of the three year CPE period
Alicia is a BAS agent running a sole practice in the Brisbane suburbs. In early 2014, Alicia is involved in a car accident and sustains serious injury. Alicia is unable to work for six months and manages to complete only three hours of CPE for that year.
Alicia completes 20 hours of CPE in the second year and 22 hours of CPE in the third year.
In this case, we will accept that Alicia has completed CPE that meets our requirements, despite Alicia not having completed the minimum five hours of CPE in the first year.
Recognition of your association's CPE requirements
If you are a member of a recognised professional association your compliance with the association’s CPE requirements will be accepted as meeting our CPE requirements, subject to the CPE activities:
- being relevant to the BAS services you provide
- being provided by persons or organisations with suitable qualifications and/or practical experience in the subject area
- meeting our minimum amount of CPE hours as mentioned above.
- Continuing professional education policy requirements for registered tax and BAS agents from 30 June 2013 TPB (EP) 04/2012.
Last modified: 6 June 2017