CPA Australia backs stronger powers to tackle tax practitioner misconduct

CPA Australia has supported the introduction of tax practitioner misconduct measures in the Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Bill 2026, describing the reforms as a balanced approach that strengthens community confidence in the tax system while protecting ethical tax practitioners.

CPA Australia Regulations and Standards Lead Belinda Zohrab said the legislation reflects key positions advocated by the profession and provides the Tax Practitioners Board (TPB) with a broader range of enforcement tools to address serious misconduct.

"CPA Australia supports stronger sanctions for those who do the wrong thing, while ensuring high standards of fairness for the vast majority of tax practitioners who act professionally and ethically every day," Ms Zohrab said.

"Importantly, the proposed TPB powers to immediately suspend a tax practitioner's registration has been limited to circumstances involving a significant risk of harm to clients. 

“This ensures the power is reserved for the most serious cases and reduces the risk of unintended consequences."

CPA Australia also supports the increase in civil penalties and the introduction of a wider range of sanctions for both registered and unregistered providers of tax agent services.

"The new measures send a strong signal that misconduct will not be tolerated. The introduction of criminal sanctions for unregistered providers recognises the serious risk this activity poses to the integrity of the tax system and helps protect consumers seeking tax services," Ms Zohrab said.

CPA Australia said the reforms should have little impact on those practitioners who are ethical and compliant, with the strengthened sanctions primarily targeting those who breach professional obligations or operate outside the regulatory framework.

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Adrienne Biscontin
External Affairs Adviser
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