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CPE activities
Professional indemnity
insurance
Complying with our CPE requirements will assist you to maintain knowledge and skills relevant to the BAS services you provide, which
is one of your obligations under the Code of Professional Conduct.
You should maintain a record of your CPE activities. We may request you to provide evidence of CPE that you have completed at any
time throughout your registration period, including when we are considering your renewal application.
If you have a condition of fuel tax credits on your registration, you should complete a minimum of six hours of CPE within a standard
three year registration period, with a minimum of two hours each year.
If your registration period is other than three years, you should complete CPE on a pro-rata basis.
https://www.tpb.gov.au/cpe-bas-agents 1/3
21/07/2017 Continuing Professional Education for BAS agents | Tax Practitioners Board
We may request evidence or confirmation of the CPE activities that you have completed. This may require you to provide a copy of
your CPE log. We have developed a CPE logthat you may like to use to assist with your record keeping requirements.
If you maintain a CPE log to satisfy membership requirements of a relevant recognised professional association, you do not need to
keep an additional record for TPB purposes.
Records of your CPE should be kept for six years, unless you are a member of a relevant recognised professional association, in
which case records should be kept in accordance with the requirements of the relevant association.
Examples of situations where it might not be possible for you to complete the minimum amount of CPE hours include:
illness
disability
financial or other hardship.
In these types of circumstances, we will consider appropriate relief from the minimum amount of CPE hours, provided you can
demonstrate that you have attempted to use the flexibility of your CPE period to manage any extenuating circumstances to comply
with our CPE requirements.
Alicia is a BAS agent running a sole practice in the Brisbane suburbs. In early 2014, Alicia is involved in a car accident and sustains
serious injury. Alicia is unable to work for six months and manages to complete only three hours of CPE for that year.
Alicia completes 20 hours of CPE in the second year and 22 hours of CPE in the third year.
In this case, we will accept that Alicia has completed CPE that meets our requirements, despite Alicia not having completed the
minimum five hours of CPE in the first year.
Further information
Continuing professional education policy requirements for registered tax and BAS agents from 30 June 2013 TPB (EP) 04/2012.
https://www.tpb.gov.au/cpe-bas-agents 2/3
21/07/2017 Continuing Professional Education for BAS agents | Tax Practitioners Board
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