Experience membership benefits like nowhere else with ABN.
Explore all the products and services which makes up your ABN membership.
Meet the team at Australian Bookkeepers Network.
Find out how a bookkeeper can help your business.
Protect your Bookkeeping Business with ABN's PI Partners.
See how we can help you or your clients get the best finance solution today.
Protect your business with Cyber Insurance
How ABN gives back to the community
ABN is committed to providing professional development opportunities for bookkeepers.
Wondering how to become a certified bookkeeper in Australia? Read about working as a bookkeeper and the qualifications needed to become one.
Who is ABN BAS and how can they assist BAS and non-BAS Agents
View the full list of services provided by ABN BAS
Do you want to become a BAS Agent but unsure of how to proceed.
Explore the requirements for gaining relevant experience
Frequently asked questions about ABN BAS
ABA is a recognised professional bookkeeping association for BAS agents by the Tax Practitioners Board.
Benefits of the ABA Membership
Join Australian Bookkeepers Association today
Australian Bookkeepers Association (ABA) is governed by a Board of Directors
View the ABA Constitution, By-Laws and other current documentation relevant to your membership.
A summary of the essential membership rules which have been extracted from ABAs By-Laws and Constitution.
Code of Professional Conduct for BAS Agents
All the Latest from ABN on the COVID-19 Crisis
All the latest news and events from the Bookkeeping Industry
All your Industry events in one handy location.
Meet other bookkeepers, learn new skills, and earn CPE with ABN Coffee Clubs
The ABN blog covers the latest happenings from the Bookkeeping Industry
Hear from prominent industry figures on current industry trends, technology and innovation
Celebrate Global Bookkeeping Week with ABN & ABA
The Code of Professional Conduct (Code) regulates your personal and professional conduct as a registered BAS agent.
The Code sets out principles under five separate categories:
(1) You must act honestly and with integrity.
(2) You must comply with the taxation laws in the conduct of your personal affairs.
(a) you receive money or other property from or on behalf of a client, and
(b) hold the money or other property on trust
you must account to your client for the money or other property.
(4) You must act lawfully in the best interests of your client.
(5) You must have in place adequate arrangements for the management of conflicts of interest that may arise in relation to the activities that you undertake in the capacity of a registered BAS agent.
(6) Unless you have a legal duty to do so, you must not disclose any information relating to a client’s affairs to a third party without your client’s permission.
(7) You must ensure that BAS services that you provide, or that is provided on your behalf, is provided competently.
(8) You must maintain knowledge and skills relevant to the BAS services that you provide.
(9) You must take reasonable care in ascertaining a client’s state of affairs, to the extent that ascertaining the state of those affairs is relevant to a statement you are making or a thing you are doing on behalf of a client.
(10) You must take reasonable care to ensure that taxation laws are applied correctly to the circumstances in relation to which you are providing advice to a client.
(11) You must not knowingly obstruct the proper administration of the taxation laws.
(12) You must advise your client of the client’s rights and obligations under the taxation laws that are materially related to the BAS services you provide.
(13) You must maintain the professional indemnity insurance that the Board requires you to maintain.
(14) You must respond to requests and directions from the Board in a timely, responsible and reasonable manner.
For a detailed explanation of each of these categories refer TPB(EP) 01/2010: Code of Professional Conduct.
To assist you to comply with certain aspects of the Code we have provided guidance material on matters such as:
If you fail to comply with your obligations under the Code, we may impose sanctions. For more information refer Failing to comply with your obligations.