The TPB and your ethical and professional obligations
A refresher on the professional and ethical obligations that shape how registered tax practitioners work, and how technology fits in.
Registered tax and BAS agents operate under a clear framework of professional and ethical obligations. As practices adopt new technology, it is worth revisiting those obligations, because they do not change when the tools do. Understanding them well protects your registration and your clients.
The Code of Professional Conduct
The Tax Practitioners Board administers a Code of Professional Conduct that sets out the standards every registered practitioner must meet. Its principles cover honesty and integrity, independence, confidentiality, and competence. These are not abstract ideals; they shape day-to-day decisions about how you handle client work.
- Honesty and integrity. Act lawfully and in your client's best interests.
- Confidentiality. Do not disclose client information without permission or legal authority.
- Competence. Maintain the knowledge and skills to provide your services properly.
Confidentiality in a connected practice
Confidentiality is where technology choices matter most. When you use cloud tools, AI features or client portals, you remain responsible for keeping client information secure and private. That means choosing tools that protect data properly and being deliberate about what information you enter into any external service.
Competence and new tools
Competence extends to the tools you rely on. If AI drafts a reply or a summary, you are still responsible for the accuracy of what reaches the client. The obligation to provide competent service means reviewing AI output rather than trusting it blindly.
Keeping records and evidence
Your obligations also touch record-keeping. Being able to show how a piece of advice was formed, who reviewed it, and what the client agreed to is part of acting professionally. Systems that keep conversations, documents and approvals together make this far easier. Finye keeps client interactions on the job they relate to, so the trail is there when you need it.
Stay current
Professional obligations evolve, and the TPB updates its guidance over time. Professional bodies such as Chartered Accountants ANZ also provide ongoing education on ethics and emerging issues. Making time to stay current is itself part of maintaining competence.
None of this needs to feel like a burden. The Code largely codifies what good practitioners already do: act honestly, protect client information, stay competent, and keep proper records. Technology should support those goals, not compromise them. For more on running a compliant, well-organised practice, explore Finye's guides.