WHY is CPE Compulsory? Competence...Compliance...Code...
Complying with your CPE requirements will assist you to maintain knowledge and skills relevant to the BAS/Tax Agent services you provide, which is one of your obligations under the Tax Practitioners Board Code of Professional Conduct. Tax Agents should complete a minimum of 120 hours of CPE within a three year registration period and BAS Agents should complete a minimum of 90 hours of CPE. A minimum of 20 hours for both Tax and BAS Agents is also required each year (from 1 July 2022).
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The types of activities considered appropriate under the Tax Practitioners Board’s policy are available at CPE activities. No more than 25 per cent of CPE should be undertaken through relevant technical or professional reading. Note, you must exercise your professional judgment in selecting relevant activities to count towards your CPE. Refer to the Tax Practitioners Board site for further information.
The Tax Agent Services Regime
The Tax Agent Services regime which is applicable to registered practitioners consists of Acts, Regulations, Transitional Provisions and Consequential Amendments and other legislative instruments. Other legislative instruments also apply. Acts which are commonly referred are listed below.
Key Acts which are commonly referred to in the industry are listed below. Other legislative instruments also apply.