Quarterly Ethics Update - June 2025

Stay in the know with our Quarterly Ethics Update, featuring the latest on ethical standards, tax agent obligations, and more.

In this session, we cover:

• Announcements and reminders

• Proposed regulatory body

• Budget updates

  • Changes going ahead

  • Changes not going ahead

• APESB Sustainability standards

  • Proposed amendments in APES 110 ED 01/25 (Part 5 of the Code)

• Use of an expert

• Tax Agents Services Act

  • Key changes

    • Ministerial Determination

    • Dates and more resources

• Recent disciplinary actions

  • Case 1 - Misappropriation of funds

  • Case 2 - Facilitating unregistered conduct supervision Failures

  • Case 3 - Poor standards in preparing tax returns

  • Case 4 - Breach of condition on registration

Date recorded: 11 June 2025