The TPB Code of Professional Conduct: the seventeen items explained.

In short: the Code of Professional Conduct is the statutory code for registered tax agents and BAS agents. It sits in section 30-10 of the Tax Agent Services Act 2009 and is administered by the Tax Practitioners Board. It has seventeen items grouped under five headings, and item 17 brings in the additional obligations in the Code Determination 2024.

This page is a plain summary of the Code: who it binds, what each item requires, how the 2024 Determination added to it, and which TPB guidance statements explain each part. It is written for anyone who needs to understand the Code quickly. Our separate guides cover how it applies to AI tools.

General information only. This guide summarises published professional standards, legislation and regulator guidance and is not legal or professional advice. Read the primary sources linked throughout, and take advice on your firm’s specific position.

Who it binds

Every registered tax agent and BAS agent, whether an individual, a partnership or a company. The Board can investigate breaches and impose sanctions ranging from a caution to termination of registration. Practitioners who are also members of CA ANZ, CPA Australia or the IPA are bound by APES 110 as well.

The seventeen items

The Code groups its items under five headings. In the Board’s own words, with the item numbers from section 30-10:

Honesty and integrity

  1. You must act honestly and with integrity.
  2. You must comply with the taxation laws in the conduct of your personal affairs.
  3. If you receive money or other property from or on behalf of a client and hold it on trust, you must account to your client for it.

Independence

  1. You must act lawfully in the best interests of your client.
  2. You must have in place adequate arrangements for the management of conflicts of interest that may arise in relation to your activities as a registered agent.

Confidentiality

  1. Unless you have a legal duty to do so, you must not disclose any information relating to a client’s affairs to a third party without your client’s permission.

Competence

  1. You must ensure that a tax agent service you provide, or that is provided on your behalf, is provided competently.
  2. You must maintain knowledge and skills relevant to the tax agent services you provide.
  3. You must take reasonable care in ascertaining a client’s state of affairs, to the extent that it is relevant to a statement you are making or a thing you are doing on the client’s behalf.
  4. You must take reasonable care to ensure that taxation laws are applied correctly to the circumstances in relation to which you are providing advice.

Other responsibilities

  1. You must not knowingly obstruct the proper administration of the taxation laws.
  2. You must advise your client of the client’s rights and obligations under the taxation laws that are materially related to the services you provide.
  3. You must maintain the professional indemnity insurance the Board requires.
  4. You must respond to requests and directions from the Board in a timely, responsible and reasonable manner.
  5. You must not employ or use the services of a disqualified entity to provide tax agent services on your behalf without the Board’s approval.
  6. You must not provide tax agent services in connection with an arrangement with an entity you know, or ought reasonably to know, is a disqualified entity.
  7. You must comply with any obligations determined under section 30-12.

The Code Determination 2024

Item 17 is the door through which new obligations arrive. The Tax Agent Services (Code of Professional Conduct) Determination 2024, registered on 2 July 2024 and later amended after consultation, added eight obligations. They apply from 1 January 2025 for larger practitioners and from 1 July 2025 for practitioners with 100 or fewer employees as at 31 July 2024, including new registrants between 1 August 2024 and 30 June 2025. The Determination’s obligations cover upholding the ethical standards of the profession, false or misleading statements, conflicts and confidentiality in dealings with government, keeping proper client records (section 30), keeping clients informed, supervision and quality management (sections 35 and 40), and breach reporting. The Board’s page on the Determination’s background sets each out.

The guidance statements that explain it

The Board publishes guidance statements on how it applies the Code. The ones most practices need:

  • TPB(GS) 26/2014, confidentiality of client information (item 6);
  • TPB(GS) 31/2018, outsourcing and offshoring of tax services;
  • TPB(GS) 34/2019, letters of engagement;
  • TPB(GS) 22/2013 and 23/2013, reasonable care (items 9 and 10);
  • TPB(GS) 52/2024, keeping proper client records;
  • TPB(GS) 53/2024, supervision, competency and quality management;
  • TPB(GS) 55/2026, the use of artificial intelligence and the Code, issued 22 July 2026.

The TPB Code and AI

The Code itself does not mention AI. The Board’s 2026 guidance statement explains how items 6 to 10 and the Determination’s record, supervision and quality management sections apply when AI is used, and in particular that an AI provider is a third party for item 6. Our guide to TPB(GS) 55/2026 and our guide to the Code and AI take it from there.

Common questions

Where is the TPB Code of Professional Conduct found?
In section 30-10 of the Tax Agent Services Act 2009, with the additional obligations in the Tax Agent Services (Code of Professional Conduct) Determination 2024 made under section 30-12. The Tax Practitioners Board publishes the text of both on its website, with guidance statements on how it applies them.
What happens if a tax agent breaches the Code?
The Board can investigate and, if it finds a breach, impose sanctions including a written caution, an order requiring specified action such as training, suspension of registration, or termination of registration. Civil penalties apply to certain conduct under the Act.
Does the Code apply to BAS agents?
Yes. The Code applies to all registered tax practitioners, which includes BAS agents, and the Board's guidance statements address both.
What does the 2024 Determination add?
Eight additional obligations under item 17, including keeping proper client records, keeping clients informed of certain matters, maintaining supervision and a system of quality management, a prohibition on false or misleading statements, and reporting significant breaches. Application dates were staged through 2025 depending on the size of the practice.

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