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Extract Bookkeeping's Code Of Professional Conduct

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Extract Bookkeeping's Code Of Professional Conduct
EXTRACT BOOKKEEPING Code of Professional Conduct
Extract Bookkeeping’s Code of Professional Conduct supports and reinforces the Code of Professional Conduct issued by the Tax Practitioners Board (TPB).
This code sets out the ethical and professional standards required of Registered Tax/BAS Agents. It outlines the duties that agents need to provide to their clients, other Tax/BAS agents and the Tax Practitioners Board.

Honesty and Integrity.
Members of Extract Bookkeeping will be honest and maintain the highest degree of integrity when engaging with all client’s and only undertake work that they are confident they can competently complete in a professional manner.
Members of Extract Bookkeeping will not undertake work that could be considered
…show more content…
Members of Extract Bookkeeping who receives money or other property from or on behalf of a client, and holds the money or other property on trust must account to their clients for the money or other property.

Independence.
Members of Extract Bookkeeping must maintain their independence when dealing with their clients and must act lawfully in the best interests of their clients.
Members of Extract Bookkeeping must have in place, adequate arrangements to manage conflicts of interest that may arise in relation to the activities that they may undertake.

Confidentiality.
Members of Extract Bookkeeping will respect and protect all confidential information acquired during their dealings with their clients, suppliers and associates; both current and past.
Information relating to a client’s affairs will only be disclosed to a third party if:
• You have a legal duty to do so.
• The client, supplier or associate has provided you with permission.

Competence.
Members of Extract Bookkeeping must ensure that all tax agent services they provide, or is provided on their behalf, is provided with high

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