The Tax Practitioners Board (TPB) has commenced court proceedings in the Federal Court of Australia against Yan Qun Ke, seeking civil penalties and a court order to stop Ms Ke from providing tax agent services while not a registered tax practitioner (under the Tax Agent Services Act 2009 (TASA)).

On 29 July 2025, the TPB filed its application with the Court after investigating allegations that Ms Ke, whose previous tax agent registration ended on 20 November 2017, continued to offer tax agent services. This included preparing and lodging tax returns for the 2021 to 2024 income years. The TPB alleges Ms Ke provided these services to multiple taxpayers in exchange for payment, despite not holding a current registration, as required by law.

Unregistered preparers pose significant risks to clients and the broader community. Individuals who operate without tax practitioner registration have not demonstrated that they meet key requirements in the TASA to be fit and competent to provide tax or BAS agent services, such as holding appropriate qualifications and experience and maintaining professional indemnity insurance. Registered tax practitioners are required to follow a Code of Professional Conduct, which sets standards for honesty, integrity, competence and reasonable care. These requirements are not applicable to individuals who are not registered.

Speaking about the case, Chair of the TPB, Peter de Cure AM said, ‘We protect consumers of tax agent services by regulating tax practitioners, ensuring they meet the appropriate standards of professional and ethical conduct. Ms Ke had been a registered tax agent, but her registration ended some years ago and she has continued to provide services for a fee unlawfully.’ 

‘Addressing the very real issue of unregistered preparers is one of our enduring compliance priorities and is critical to maintaining community trust and confidence in the tax profession and tax and superannuation systems. Always check the TPB public register and ensure that you are dealing with a tax practitioner who is going to meet the requirements to operate under the law.’

About the Tax Practitioners Board

The TPB regulates tax practitioners in order to protect consumers and ensure the integrity of the profession and the tax system. The TPB aims to assure the community that tax practitioners meet appropriate standards of professional and ethical conduct. Follow us on LinkedIn and Facebook.