The minimums
Agents with a condition on their registration have lower minimums. The TPB publishes a separate factsheet for them.
| Registration | Each year | Over 3 years |
|---|---|---|
| Tax agent | 20 hours | 120 hours |
| BAS agent | 20 hours | 90 hours |
Facts and sources for this part
- Registered tax agents must complete at least 20 hours of CPE each year and 120 hours over a 3-year CPE period. Registered BAS agents must complete 20 hours a year and 90 hours over 3 years. [S3]
What counts
- Activities relevant to the tax agent or BAS services you provide.
- Practice management, business ethics and digital literacy, because they help you serve clients competently.
- Reading, but no more than 25% of your CPE over the period.
- Health and wellbeing activities, up to 10% of your CPE over the period.
- Not the client work itself: providing a tax or BAS service is not CPE.
Facts and sources for this part
- CPE activities must be relevant to the tax agent or BAS services you provide. [S1] [S2]
- Other areas such as practice management, business ethics and digital literacy can count towards CPE, because they help you run an effective practice and provide a competent service. [S2]
- No more than 25% of CPE over the CPE period should come from technical or professional reading. You must also keep a log of the activities. [S2]
- Up to 10% of CPE over the CPE period can be educative health and wellbeing activities. [S2]
- Providing a tax or BAS service does not, of itself, count as a CPE activity. [S2]
What to record
Record each activity soon after you finish it, with the hours and why it was relevant. Keep the records for 5 years from the end of your CPE period.
You must have completed CPE that meets the TPB's requirements when you renew your registration, and the TPB may ask for evidence at any time.
If you belong to an association
If you are a member of a recognised professional association, the TPB accepts compliance with its CPE requirements. The activities must still be relevant to your services, delivered by qualified providers, and meet the TPB minimum hours.
Facts and sources for this part
- If you are a member of a recognised professional association, the TPB accepts compliance with its CPE requirements, provided the activities are relevant, delivered by qualified providers and meet the TPB minimum hours. [S3]
If you cannot finish the hours
Illness, caring responsibilities or hardship can stop you reaching the minimum. The TPB may consider relief if you can show you used the flexibility of your CPE period. Keep records of the circumstances.
Facts and sources for this part
- If extenuating circumstances such as illness or caring responsibilities stop you completing the minimum, the TPB may consider relief if you show you used the flexibility of your CPE period. [S3]
Where this course fits
This course covers client data security and AI-assisted scams for tax and BAS practices. It is one possible activity among many, and you decide whether it is relevant to your services.