Client information

Important information for you as a client

In 2024, the Australian Government announced changes to the Accounting Professionals & Ethical Standards 110 Code of Ethics for Professional Accountings (APES Code of Ethics), which come into effect on 1 July 2025.

The purpose of the updates include:

• Refining standards for accountants providing second opinions on tax laws;
• Ensuring consistency with evolving professional regulatory expectations;
• Supporting accountants identify and evaluate threats in the tax planning process.

For you as a client of A&J Accounting, there is now some specific information that we need to make available to you. Including –

• Provide access to information about how you can change your accountant.
• How you can provide feedback and make a complaint about the service you are receiving.

Information and links to relevant government authorities which provide such information is included on the second page of this message. We will also include this information on the new A&J Accounting website, which will be launched in the 2025-2026 financial year.

Additionally, when working with you, we have an obligation to provide you with access to accurate and transparent financial advice, confidentiality, the right to seek second options and protections through professional codes of conduct and regulatory bodies. We also have an obligation to advise you if we have faced serious legal or professional consequences because of our actions within the past five years. These prescribed events include Tax Agent registration suspension, bankruptcy or convictions for tax-related offences.

As our client, you also have responsibilities, including providing truthful and complete financial records, meeting tax filing deadlines and compliance requirements, cooperating with your accountant to ensure accurate reporting and understanding and following financial regulations.

You can find out more about your rights and responsibilities when reporting financial matters to the Australian Tax Office (ATO) and Tax Practitioners Board (TPB) by reviewing ‘Information for Clients: Your obligations to the ATO, and your tax practitioner’s obligations to you, the TPB and ATO’.

At A&J Accounting, as always, we understand that behind every small and medium-sized enterprise, is a vision, a drive and a commitment to success. This does not change, and as your trusted partner, we continue to be here to navigate complexities, optimise opportunities and provide strategic support needed to thrive. We look forward to continuing to support you, your business and your financial needs now and into the future.

 

Australian Tax Practitioner Board (TPB)

The Tax Practitioners Board (TPB) maintains a public register of tax agents and BAS agents to help individuals and businesses verify the credentials of professionals offering tax-related services. This register includes details such as registration status, disciplinary actions, and compliance with professional standards.

To access and search the TPB register, you can:

• Visit the TPB Public Register.
• Search by practitioner name, registration number, or location.
• Check if a tax or BAS agent is registered and compliant with TPB regulations – you can search by Practitioner Name, Registration Type or geographical location.

 

Provide feedback or make a complaint about service

You can provide feedback and complaints about the service your have received to the following organisations: