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TPB invites comments on draft Cloud computing Practice Note

TPB invites comments on draft Cloud computing Practice Note

The Tax Practitioners Board (TPB) invites comments on a draft Practice Note which aims to provide practical assistance to registered tax practitioners to understand their obligations under the Code of Professional Conduct (Code), in relation to the use of cloud computing, including raising awareness of relevant considerations when entering into Cloud arrangements and a consolidated listing of further reference information.

The Chair of the TPB, Mr Ian Taylor, said more and more tax practitioners are operating in the cloud and, when used appropriately, it can help them meet growing client expectations.

‘It is also recognised that services will continue to evolve. However, when entering into such arrangements, it is important that registered tax practitioners remain mindful that their obligations under the Code will not change. In particular, Code item 6 provides that a registered practitioner must not disclose any information relating to a client’s affairs to a third party without the client’s permission, unless there is a legal duty to do so,’ Mr Taylor said.

Mr Taylor said the TPB will consider all submissions and undertake further consultation before finalising the Practice Note.

The draft Practice Note is available on the TPB website and the closing date for submissions is 28 November 2016.

Written submissions can be made via email at tpbsubmissions [at] tpb.gov.au or by mail to:

Tax Practitioners Board

GPO Box 1620



About the Tax Practitioners Board:

The Tax Practitioners Board regulates tax practitioners in order to protect consumers. The TPB aims to assure the community that tax practitioners meet appropriate standards of professional and ethical conduct.

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Thursday, October 13, 2016