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New Legislative Instrument introduces 8 additional Code of Professional Conduct (Code) obligations from 1 August 2024.
The 8 additional obligations are consistent with the existing principles of the Code, including honesty and integrity, independence, confidentiality and competence and many tax practitioners will already be complying with the new requirements.
Whilst the date of commencement for the Expanded Code obligations is 1st of August, the TPB's immediate focus is to finalise our guidance, through consultation, and to educate tax practitioners so you understand the new requirements. You can read more about this on the TPB's website here https://www.tpb.gov.au/faqs-code-determination
Recognising that there will be a transitional phase, once the new obligations commence, the TPB will take a pragmatic approach to implementation. This includes providing a reasonable time for tax practitioners to understand your obligations, assess your own practice and implement changes, if required, to comply with the new obligations.
So hang tight! The TPB has flagged consultation with Associations including Australian Bookkeepers Association over the next 4-6 weeks as guidance material is produced. Rest assured your associations and the TPB will keep you informed as guidelines are clarified.
Be sure to come along (or watch the recording) of Bookkeeper Radio on the 7th August to get the latest information on all things Code of Conduct Obligations. Register for BKR here: https://us06web.zoom.us/webinar/register/WN_ASDtARdJRUuCmUneghgphg
