Ethics Essentials: Tax Agent Services Act Code of Professional Conduct

Current as of: 10 September 2026.

The Code of Professional Conduct now extends well beyond the principles many practitioners originally learned. With 17 Code items, eight additional obligations under the 2024 Determination, and evolving guidance on artificial intelligence, practices need to understand both where the risks sit and what may need to change.

Watch our September 2026 webinar below hosted by Peter Johnson, Acis’ SMSF Services Director. Peter will work through the Code as it applies today, with a practical focus on the policies, processes, and decisions that affect day-to-day practice.

You can access the presentation slides here, or watch the webinar recording below.

Key takeaways:

• The 17 Code items: Including the three provisions many practitioners have never revisited in detail.
• The 2024 Determination: Understanding the eight additional obligations and which ones are likely to require the most attention in private practice.
• False or misleading statements: What section 15 requires once you become aware a statement is incorrect, including the sequence of tell, withdraw, and notify.
• Quality management systems: What a credible and appropriately scaled system may look like for a small practice under section 40.
• Breach reporting: Your obligations in relation to your own conduct and that of other practitioners, and what may constitute a significant breach.
• Records, supervision, and offshoring: Common gaps that continue to appear in TPB decisions and compliance reviews.
• Artificial intelligence: Understanding TPB(GS) 55/2026 and where the practical risks associated with AI tools may arise.
• TPB compliance priorities: A look at the TPB’s 2026 focus areas and what they may mean for practitioners.
• Case studies: Three practical scenarios covering a conflict of interest in a family group, a client who insists on an inflated deduction, and a junior who drafted advice with a public AI tool.

As always, our team is just a phone call or email away. Please get in touch with us if you have any questions.