Code of Professional Conduct - Australian Government


You will be required to comply with this code if you are a registered tax agent, BAS agent or tax (financial) adviser.

The Code of Professional Conduct regulates the personal and professional conduct of all registered tax agents, BAS agents and tax (financial) advisors.

The code sets out principles under five separate categories:

  • honesty and integrity
  • independence
  • confidentiality
  • competence
  • other responsibilities.

Service type

Code of Practice

A code of practice is a set of rules which details how people in a certain industry should behave. A code of practice can be defined as a result of legislation or by industry regulators and bodies.

Act(s) name

Tax Agent Services Act 2009 Australian Government

Administering agency

Tax Practitioners Board

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.