Tax Agents and BAS Agents Register

The Tax Practitioners Board maintains a public register of Tax Agents and BAS Agents.

The register contains registration details of registered, suspended and deregistered Tax and BAS Agents.

The register is available at https://www.tpb.gov.au/public–register

Guidance on how to use the register is available at https://www.tpb.gov.au/help–using–tpb–register Complaints

We aim to provide the highest standard of professional service and are focused on the concerns of your business. If, for any reason, you feel you have not received the level of service expected or have an issue to raise, please contact myself to discuss how the problem may be resolved. Complaints about the BAS services you receive can be made directly to the Tax Practitioners Board.

The Tax Practitioners Board’s complaints process is explained, and the online form is available at https://www.tpb.gov.au/complaints Disclosure Statement

1.                   To Be a Professional BookkeeperUnderstanding

To be a professional bookkeeper, it is essential to have a clear understanding of what “Professional Bookkeeping” entails in Australia today. This includes knowing the expectations of the respective business and adhering to the requirements set out by the Tax Agent Services Act 2009 (TASA2009) Code of Conduct for Registered BAS Agents.

Qualified

Square Penny are professional bookkeepers, and we ensure our bookkeepers obtain the required minimum formal qualifications as specified by the Government and professional associations. This includes meeting the educational and experience requirements outlined in TASA2009 for registration as a BAS Agent.

Experienced

Experience is a crucial aspect of professional bookkeeping. There must be an independent verification of the quality and quantity of experience held, ensuring that the bookkeeper meets the standards set by TASA2009.  Our quality assurance processes ensure that quality of service is achieved through internal review of work & collaboration on clients where a variety of skill sets are required to achieve the required client business outcomes.

Commitment to Professional Development

Square Penny is committed to ongoing education, learning, and development of skills through continuing professional development (CPD).  Our internal training program and encouragement of external CPD helps BAS agents meet their annual minimum education requirements set by TASA2009.

Resourced

Square Penny have access to current information and assistance, possess the capacity to professionally provide services to businesses, and understand and utilize relevant software and techniques through our various software partnerships. This ensures compliance with TASA2009 and the ability to provide high-quality services.

Communicative

Effective communication is key. Professional bookkeepers must communicate clearly with their team and maintain open lines of communication with the business to ensure transparency and accuracy in their work.  We embrace both software and internal training to improve our communication style & channels.

Insured/Protected

Square Penny holds an appropriate Professional Indemnity Insurance, along with other necessary business insurances, which is required to protect the consumer in the event of an issue. Additionally, robust Cyber Security processes are in place to safeguard client information.

Endorsed

Being a member of a professional body and committing to the requirements of the respective professional codes of conduct is essential. This includes acting with honesty and integrity, and in the best interest of clients. Adherence to TASA2009’s Code of Professional Conduct is mandatory, ensuring that bookkeepers uphold the principles of Honesty & Integrity, Independence, Confidentiality, and Competence.

Our practice is a Registered BAS Agent, ensuring compliance with all relevant regulations and standards set by TASA2009. This commitment to professionalism and adherence to regulatory requirements ensures the provision of high-quality and reliable bookkeeping services.

2.  Policy Statement

At Square Penny, we are committed to upholding the highest standards of professionalism and compliance. We:

• Adhere to the principles of being a “Professional Bookkeeper.”
• Comply with the TASA2009 Code of Conduct for Registered BAS Agents (The Code).
• Promote and uphold the ethical standards of the tax profession.
• Ensure compliance with our personal and business tax obligations.

To achieve this, we:

• Maintain a robust Quality Management System.
• Undertake required Continuing Professional Education annually.
• Provide training and resources to understand and apply current business and compliance obligations for our clients.
• Ensure our team understands and adheres to the Code.
• Actively endorse, promote, and require adherence to the Code.
• Foster a culture of transparency, accountability, ethical conduct, and compliance with the Code and tax laws.

Our Quality Management System includes processes for:

• Our approach to providing services.
• Communication with clients.
• Review of work performed.
• Supervision and control.
• Record keeping in relation to services provided.
• Recognizing and addressing the need to amend or correct previous work, including any false or misleading statements to the ATO or other government agencies.

If there is ever an issue related to the performance of any team member, including breaches of the Code, we:

• Have systems in place for team members to report concerns.
• Protect team members who raise concerns.
• Manage and address any underperformance.
• Maintain appropriate records of actual or potential breaches of the Code.

Our team members:

• Are supervised and reviewed as necessary to ensure the quality of services provided.
• Receive training to stay up to date with necessary skills and knowledge.
• Undergo police checks as required to ensure they meet the requirements of being a fit and proper person.
• Are remunerated based on their skill, experience, and adherence to the Code.

We specifically uphold the principles of Honesty & Integrity, Independence, Confidentiality, and Competence as required by the Code. We take reasonable care in ascertaining a client’s financial position and ensure that taxation laws as applicable to a BAS Agent are applied correctly to your circumstances. We will advise you of your rights and obligations and bring to your attention any matter that could significantly influence your decision regarding our engagement for the provision of services.

Please also refer to our Disclosure Statement and Engagement Letter for further details.

3.  Tax Agents Services Act 2009 – Disclosure Statement

Square Penny is a registered BAS Agent and is required to provide BAS Services (including interpretations of financial information, interactions with the ATO, and lodgement of forms in respect to GST, BAS, Payroll & Superannuation Guarantee).

Square Penny is subject to the Code of Conduct prescribed in the Tax Agent Services Act 2009 and additional determinations. The Tax Practitioners Board (the board) is the regulator of Registered Agents. We are also required to adhere to the requirements of the ATO in our interactions with their Online Services and use of other relevant software.

We confirm that Square Penny:

To the best of our knowledge and based on all information known to us:

• Have not had our registration suspended or terminated by the Board.
• Are not and have not been an undischarged bankrupt or been put into external administration.
• Have not been convicted of a serious taxation offence or an offence involving fraud or dishonesty.
• Have not been sentenced to a term of imprisonment in Australia for 6 months or more.
• Have not been otherwise penalised, subject to an injunction, or been subject to an order requiring disclosure.
• Are not subject to any conditions upon our registration.
• Do not engage knowingly with other TASA disqualified persons.

We are not aware of any matter that we have not otherwise discussed or presented to you that would significantly influence your decision to engage or continue to engage our services.

Register of BAS Agents

The Board maintains a public register of Tax Agents and BAS Agents. The register contains registration details of registered, suspended, and deregistered Tax and BAS Agents.

Complaints

We hope that any concerns you may have with our service can be discussed with us first to ensure we are able to respond to any misunderstanding or performance issues. Complaints about the services you receive can also be made directly to the Board.

This information is required to be provided by TASA 2009 Sn 45(2) and is required when an entity is considering engaging or re-engaging a registered Tax Agent or BAS Agent or upon request. This information is true and correct at the time of making this statement. Any change to this information must be updated within 30 days of us becoming aware of any change matter.

Statements made to the ATO

In our role of providing services to you, the law states: We must not make a statement, prepare a statement, or permit an entity to make or prepare a statement to the commissioner that:

1. Is false, incorrect, or misleading in a material particular.
2. Omits anything that causes the statement to be misleading.

If, after making a statement, based on subsequent information, it is apparent that the statement is false or misleading in a material particular, then we should discuss any further information that indicates the statement is not, in fact, incorrect.

If we have reasonable grounds to believe that the false or misleading nature of the statement resulted from:

1. Failure to take reasonable care in connection with the preparation or making of the statement; or
2. Recklessness as to the operation of a taxation law; or
3. Intentional disregard of a taxation law.

Then we must advise you:

1. That the statement should be corrected.
2. The possible consequences of not taking action to correct the statement.

• Our responsibility to take further steps if required.

If the statement is not corrected, we may have to withdraw from providing any future services. We also note that in the event that the statement is not corrected and the false or misleading statement has caused or will cause “substantial harm” to the interests of others, the law requires us to notify the ATO that a statement that has been made should be corrected.

This information is required to be provided by TASA 2009 Sn 45(2) and is required when an entity is considering engaging or re-engaging a registered BAS Agent or upon request. This information is true and correct at the time of making this statement. Any change to this information must be updated within 30 days of us becoming aware of any change matter.