Response and reporting duties

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How to respond

A practitioner’s role is not to investigate or prove ﬁnancial abuse, but to recognise indicators of concern and respond appropriately. This involves verifying information where required, documenting observations objectively, supporting client autonomy, and referring to specialist services when appropriate – all while prioritising safety and fulﬁlling professional and legal obligations.

- Initial response: Escalate internally, in accordance with practice policies (where relevant).
- Assess urgency: Subject to authority, consent and your legal or professional duties, if there’s immediate danger or risk of harm, contact emergency services (e.g. police, ambulance). For time-sensitive matters like tax or corporate deadlines, consider options to request a hold or extension.
- Communicate safely: Conﬁrm the safest way to contact the client – “How would you prefer me to contact you?” Where possible, arrange a private meeting without raising suspicion (frame it as a “standard review” or “just needing clariﬁcation”).
- Enquire: Ask neutral, factual questions and share observations without judgment (e.g. “I noticed you weren’t aware of X. I’m concerned this may expose you to risk.”). Do not confront the
  suspected abuser or leave detailed voicemail messages, and avoid actions that could escalate risk or interfere with legal processes.
- Refer: Provide details for specialist support services. If you are unsure, seek general guidance from referral agencies yourself. You can offer to assist clients in contacting support services
  designed to help them. If they’re not ready to act, provide them with information to review later, as making decisions can take time.
- Document: Keep comprehensive, objective records of conversations and observations, instructions, and decisions as records can be subpoenaed for legal proceedings.
- Making assumptions or pressuring immediate action.
- Discussing concerns where others can hear. Confronting the suspected abuser.
- Leaving detailed voicemail messages or sending letters to addresses/emails that may be monitored.
- Removing directors from registers without proper process or considering there may be Family Law implications that may require referral for advice.
- Amending fraudulent tax returns without assessing tax consequences and conﬁrming you have the appropriate authority to act.

If someone discloses abuse

Listen and acknowledge without judgement or criticism of the person’s relationship with the abuser. Understand that people may not be ready or want to leave, and leaving can be risky. Respect autonomy and refer to trauma-informed specialist services for further support.

Confidentiality and reporting duties

Conﬁdentiality obligations are central to how you respond. In some scenarios, the vulnerable person may not be your client, while the perpetrator may be. This can limit what you can disclose or to whom you can report.

Key principles

Identify who the client is for each engagement (individual, company, trust, or multiple parties).
Disclose client information only with proper and speciﬁc authority, unless you have a legal obligation to disclose.
Where you suspect wrongdoing, consider whether it is illegal conduct (e.g. fraud, deception, identity misuse), or harmful but not illegal. Different obligations may apply.
If you suspect and disclose but are wrong, you may create legal and professional risks, so seek legal advice where needed.
Where you are a registered tax practitioner in Australia, additional Code of Professional Conduct obligations may apply, including obligations relating to false or misleading statements and notifications in specified circumstances.

Reporting requirements

Reporting suspected ﬁnancial abuse is not generally mandatory for practitioners in Australia or New Zealand. In most cases, it is a person’s decision whether to report information about their affairs to the police or safeguarding agencies. Where the client consents, you may assist in reporting to relevant agencies or regulators. Assisting clients in reporting abuse can also help protect you from concerns about breaching privacy or facing consequences for reporting.

Coercive control laws and reporting obligations

Coercive control has been criminalised in NSW, QLD and SA (subject to implementation) in Australia, with deﬁnitions and scope differing across jurisdictions. Coercive control laws do not create mandatory reporting obligations for accountants. There is no new reporting requirement triggered simply because an action might be coercive control.

Financial abuse may form part of a coercive control offence in some intimate partner relationships, but ﬁnancial abuse itself is not always a criminal offence. Conversely, many ﬁnancially abusive actions are already crimes under existing laws, independent of coercive control legislation, such as providing false or misleading information to ASIC (s.1308 Corporations Act 2001 (Cth). Practitioners should act within their existing conﬁdentiality, ethical and legal obligations.

- The vulnerable person is not your client, and you are receiving instructions from a person who may be a perpetrator.
- You suspect identity theft, non-consenting directorships, fraudulent lodgements, or unauthorised access to government accounts.
- You suspect non-compliance with laws and regulations (including tax laws) that may trigger professional obligations.
- You are asked to act without clear authority or with inconsistent instructions between parties.
- Family Law proceedings or protective orders may affect what can be done and the risks of disclosure.

Other issues to note

Some other issues that you need to consider will include:

Family Law considerations where parties are separating or are in proceedings, and there are court orders for ﬁnancial or business arrangements.
Anti-money laundering obligations and customer due diligence (where applicable).
Whistleblowing regimes and protections (where applicable).
APES conﬁdentiality requirements and how they interact with societal and legal obligations.
Whether the relevant conduct constitutes illegal activity (fraud/deception) or harmful conduct that may not be illegal.
Any legal duty to disclose suspected or known ﬁnancial abuse, and the consequences of incorrect disclosure.

- Privacy legislation and compliance thresholds – in Australia small practices with an annual turnover under $3 million may be exempt from some obligations under the Privacy Act; however,
  most public practitioners will still be captured through exceptions such as handling tax ﬁle numbers or by being reporting entities under the AML/CTF regime, providing regulated services, or being otherwise subject to speciﬁc statutory privacy requirements.
- ATO vulnerability framework and processes for vulnerable clients.
- TASA conﬁdentiality requirements for registered tax practitioners.

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Response and reporting duties

How to respond

A practical response pathway

What to avoid

If someone discloses abuse

Confidentiality and reporting duties

Key principles

Reporting requirements

Coercive control laws and reporting obligations

When to seek specialist advice

Other issues to note

Australia-specific

New Zealand specific

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