Issued: 15 October 2025
Last modified: 12 November 2025
This webinar provides an overview on continuing professional education (CPE) and assists tax practitioners discover why it is vital for your ongoing registration. This open session provides a platform to pose questions to our experts. We will address all your pressing CPE queries, so don't miss this opportunity to gain clarity and ensure you meet your obligations effectively.
CPE log
We have developed a CPE log that you may like to use to assist with your record keeping requirements.
Webinar resources
Webinar recording
Questions at the coalface: CPE made simple -everything you need to succeed
Questions and answers
We have compiled some of the questions we received during our webinar.
You may also refer to our FAQs - Continuing professional education requirements for further information.
CPE activities
As a registered BAS agent currently studying part-time for a Bachelor of Accounting at university, does my university coursework count towards my CPE requirements?
Tertiary study may count as CPE if it is relevant to the BAS services you provide and is not the qualification you used to obtain your initial registration with the TPB.
Can I count my teaching hours at a TAFE as CPE hours?
No, as the activity is not relevant to the tax agent or BAS services you provide. However, CPE activities such as research or attending webinars to prepare or update your teaching materials may count towards your CPE, provided the activities are relevant to the services you provide.
Can you recommend free resources that can be used to complete my CPE hours?
We provide free webinars and webinar recordings on our webinar resources hub. Many professional associations also provide free or low-cost webinars and reading updates. In-house training provided by your employer and relevant conferences and seminars are some other options to consider.
Can we claim CPE hours for courses or training provided in a different language?
Yes. The key requirement is that the CPE activity is relevant to the tax agent or BAS services you provide and is provided by persons or organisations with suitable qualifications and practical experience. If the training in another language meets these criteria it may count. However, you should ensure you understand the content, relevance to the services you provide, and can justify it if requested by the TPB.
I do a lot of research and technical reading (about 5 hours a week on average). If this exceeds the 25% cap, can I only claim CPE up to that limit?
The 25% cap relates to the 3-year period total hours. If you exceed the cap for reading, you can only claim up to that cap. Any additional reading above the cap will not count.
CPE log
Can we use our own CPE log, or do we need to use the TPB or professional association logs?
Yes, you may use your own log, provided you keep sufficient evidence of your CPE activities and ensure they meet all relevant requirements.
If I watch a recording of a relevant webinar what evidence is required to be kept?
You should keep your own log entry recording details of the webinar such as the date, title, description of the webinar, the provider, number of hours and relevance to the tax agent or BAS services you provide.
If I complete technical training, how can I verify my participation as relevant CPE if the provider does not issue individual attendance certificates?
If you are not issued with an attendance certificate, we expect you to keep a log and evidence of your participation noting the training, date, hours attended, provider name, relevance, and attach supporting material where possible.
CPE period
Can you explain what it means to align your CPE period with the CPE period of your professional association?
Registered tax practitioners who are members of a recognised professional association can elect to align their CPE period with that of their association. This may include aligning to the calendar year, financial year, or anniversary of membership. Once you elect that period you cannot change it unless you change your membership to another recognised association. The advantage is that you can simplify your tracking by using the same period.
CPE exemptions
What happens if a tax practitioner is incapacitated and does not meet the annual minimum hours but still meets the total overall CPE requirement over the 3-year period?
Tax agents must complete 120 hours of CPE over 3-years, with at least 20 hours each year. BAS agents must complete 90 hours over 3 years, also with at minimum of 20 hours annually.
There are some circumstances in which you can apply to us for relief. If there are special circumstances impacting your ability to complete the minimum hours of CPE, you should contact us and let us as soon as possible explaining your situation, including any steps you have taken to use the flexibility of your CPE period. Find out more by referring to our information on special circumstances that affect your CPE.
Is there leniency for tax practitioners who take maternity leave?
We allow for extenuating circumstances (which could include leave due to caring responsibilities). You would need to provide evidence and apply for a variation from the minimum hours. The general requirement remains, but we may consider reducing the minimum hours based on your individual circumstances. Find out more by referring to our information on special circumstances that affect your CPE.
Structured and unstructured CPE
What is the difference between structured and unstructured CPE activities?
Structured activities include seminars, workshops, webinars, courses and conferences. These activities generally have a clear set of learning objectives. Unstructured activities include reading, self-paced training, computer-based courses or group discussion.
Would listening to a podcast count as unstructured CPE?
If a podcast is a one-way listening experience, that would count as unstructured CPE. However, if the podcast is interactive (live Q&A or discussion) it may be classified as structured CPE.