Accountants and tax agents
Find out what role accountants and tax agents play when dealing with your finances. You can also learn how to make a complaint if something goes wrong.
The role of accountants
Accountants perform functions related to the collection, recording, analysis and preparation of an individual or organisation’s financial operations.
Your accountant may also operate as a registered tax agent.
The role of tax agents
Tax agents prepare tax returns on behalf of an individual or company.
Registered tax agents are the only people allowed to charge a fee to prepare and lodge your tax return.
Tax agents must be registered with the Tax Practitioners Board.
Get advice or assistance about accountants and tax agents
There are a number of organisations that provide advice and assistance for complaints and queries regarding accountants and tax agents.
Tax Practitioners Board
The Tax Practitioners Board is the independent regulatory body in Australia responsible for the registration and regulation of tax agents and Business Activity Statement (BAS) agents.
The Tax Practitioners Board is responsible for ensuring practitioner compliance with Commonwealth legislation and the Code of Professional Conduct.
The Tax Practitioners Board can help you if:
- there is a breach of the Code of Professional Conduct
- you suspect false or misleading statements were made to the Commissioner of Taxation
- someone advertises or provides tax agent, BAS agent or tax (financial) advice services for a fee when not registered
- you suspect any other conduct has breached the Tax Agent Services Act 2009.
Refer to the Tax Practitioners Board complaints page for further details.
CPA Australia
CPA Australia is a not-for-profit member organisation for accountants in Australia. CPA Australia offers education, training and accreditation to members. Accredited members are recognised as Certified Practising Accountants (CPA) and must follow a strict code of conduct set by CPA Australia.
If you believe a CPA has breached the CPA constitution, by-laws, code of conduct, or applicable regulations, you can refer to their complaints page.
Chartered Accountants Australia and New Zealand (CA ANZ)
Chartered Accountants Australia and New Zealand (CA ANZ) is a professional body representing chartered accountants in Australia and New Zealand. Members are required to follow a professional code of ethics.
To make a complaint against a member chartered accountant, associate chartered accountant or accounting technician, refer to the process outlined on the CA ANZ website.
Institute of Public Accountants (IPA)
The Institute of Public Accountants (IPA) is a professional accounting body representing the interests of its members. Its primary focus is to develop member capability and meet small business accountancy needs.
If you believe an IPA member has breached the organisation’s professional and/or ethical standards , you can refer to their complaints page on the IPA website.
Search the register
Search the register to see if your accountant, tax agent and/or financial adviser is registered with the Tax Practitioners Board.
Your consumer rights relating to accountants and tax agents
Under Australian Consumer Law, most services bought in Australia after 1 January 2011 come with automatic consumer guarantees.
The remedy will depend on whether the problem is major or minor.
You are entitled to an appropriate remedy from the business when the service you purchased does not meet one or more of the consumer guarantees.
You can find out more by visiting our repairs, replacements and refunds page.
Making a complaint
When making a complaint, you should include:
- details of the issues you are experiencing
- copies of any correspondence that shows how you have tried to resolve the matter.
How NSW Fair Trading will handle your complaint
Your complaint will be reviewed to determine the most appropriate resolution. This may include:
- providing you with information to help resolve your complaint
- recording the complaint issues to assist in future compliance programs, or
- contacting the other party to try and resolve the dispute.
You can lodge a complaint:
Online
If you cannot resolve your matter, submit your complaint by using our form.
By mail
Post your complaint form and documentation to:
NSW Fair Trading
PO Box 972
Parramatta NSW 2124
Ask a question
If you are unable to find the information you need, you can call us between 8:30am to 5pm on Monday to Friday. You can also use our form to make an enquiry.