CPD Requirements for TPB

Registered Tax Agents and BAS Agents regulated by the Tax Practitioners Board (TPB) must complete Continuing Professional Education (CPE) as a condition of ongoing registration.

Requirements:

• Tax Agents – Standard: 120 CPE hours over 3 years, with at least 20 hours completed annually.
• Tax Agents – Conditional registrations:
  • Tax (financial) advice services: 60 hours over 3 years, 7 hours annually
  • Australian financial services: 60 hours over 3 years, 7 hours annually
  • Quantity surveying: 6 hours over 3 years, 2 hours annually
  • Fuel tax credit specialty: 6 hours over 3 years, 2 hours annually
  • Other conditional registrations: 45 hours over 3 years, 5 hours annually
• BAS Agents: 45 CPE hours over 3 years, with at least 5 hours annually.
• Your CPE period is 3 years and begins from your date of registration. If you are a member of a recognised professional association, you may align your CPE period with that association’s cycle.

Accreditation & Eligibility:

• The TPB does not accredit CPE providers. Members may complete CPE through their professional association, employers, universities, or other providers of appropriate standing.
• Compliance with your recognised professional association’s CPE requirements will generally satisfy TPB requirements, provided activities are relevant, delivered by suitably qualified persons, and meet minimum CPE hours.
• Acceptable CPE activities include seminars, workshops, structured in-house training, webinars, tertiary courses, technical discussion groups, and distance education.
• Up to 25% of CPE may be professional or technical reading.
• Up to 10% of CPE may cover health and wellbeing topics (e.g., stress management, resilience, self-care).

Recording, Reporting, and Audit:

• Practitioners must maintain a record of all CPE activities, including activity details, provider, hours completed, and type of activity.
• A TPB CPE log is available, but members may use their association’s log if already maintained.
• CPE records must be kept for five years from the end of each CPE period.
• Evidence may include enrolment records, receipts, certificates of completion, assessment reports, employer confirmations, or proof of presentations/publications.
• The TPB may request evidence of CPE at any time, including at renewal, during audits, or upon reactivation of a lapsed registration.

LearnFormula is not affiliated with the Tax Practitioners Board. For full information, please visit:
https://www.tpb.gov.au/continuing-professional-education
https://www.tpb.gov.au/sites/default/files/2023-05/CPE%20factsheet%20for%20tax%20agents_1.pdf