Continuing Professional Education (CPE) is now a requirement for renewal of registration. This means that when renewing your registration, you must demonstrate that you have completed CPE that meets Tax Practitioners Board (TPB) requirements.
Complying with Tax Practitioners Board CPE requirements will also assist you to maintain knowledge and skills relevant to the tax agent, BAS or tax (financial) advice services you provide, which is one of your obligations under theCode of Professional Conduct..
For more details click on " TPB Continuing Professional Education"
Types of activities that count for CPE
Registered tax practitioners must exercise their professional judgment in selecting relevant activities to count towards their CPE. We do not accredit CPE activities or prescribe particular topics for CPE activities.
For types of CPE activities we consider appropriate refer to CPE activities
Number of hours and CPE period
There are a minimum number of CPE hours that should be completed over a CPE period. The CPE period is your registration period, which for most practitioners will be three years.
If your CPE period is a period other than three years, you should complete CPE on a pro-rata basis.
CPE period
Tax and BAS agents
- If your current registration commenced before 30 June 2013, your CPE period will begin on 30 June 2013 and end on the day your registration expires.
- If your current registration commenced on or after 30 June 2013, your CPE period will begin on your date of registration and end on the day your registration expires.
Tax (financial) advisers
Your CPE period will begin on your date of registration and end on the day your registration expires.
Number of CPE hours
Tax agents
- Tax agents should complete a minimum of 90 hours of CPE
within a standard three year registration period, with a minimum of 10 hours
each year.
- Tax agents with a condition of registration other than
quantity surveying or fuel tax credits should complete a minimum of 45 hours of
CPE within a standard three year registration period, with a minimum of five
hours each year.
- Tax agents with the condition of quantity surveying or fuel
tax credits should complete a minimum of six hours of CPE within a standard
three year registration period, with a minimum of two hours each year.
BAS agents
- BAS agents should complete a minimum of 45 hours of CPE
within a standard three year registration period, with a minimum of five hours
each year.
- BAS agents with the condition of fuel tax credits should complete
a minimum of six hours of CPE within a standard three year registration period,
with a minimum of two hours each year.
Tax financial advisers
- Tax (financial) advisers should complete a minimum of 60
hours of CPE within a standard three year registration period, with a minimum
of seven hours each year.
- Tax (financial) advisers with a condition of registration
should complete a minimum of 45 hours of CPE within a standard three year
registration period, with a minimum of five hours each year.