How many hours do you need?
Registered tax agents need at least 20 hours of CPE a year and 120 hours over a 3-year CPE period. Registered BAS agents need 20 hours a year and 90 hours over 3 years.
The 3-year period gives you room to move hours between years, but not to skip a year: the 20-hour yearly minimum still applies. You must have completed CPE that meets the TPB's requirements when you renew, and the TPB can ask for evidence at any time.
Remember
- Tax agents: 20 hours a year, 120 over 3 years.
- BAS agents: 20 hours a year, 90 over 3 years.
- The TPB can ask for your CPE evidence at any time, not just at renewal.
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]
- You must have completed CPE that meets the TPB requirements when you renew your registration, and the TPB may ask for evidence of your CPE at any time. [S1]
What counts as relevant CPE?
An activity must be relevant to the tax agent or BAS services you provide. Doing the work itself does not count as CPE.
Relevant is wider than technical tax law. Practice management, business ethics and digital literacy can count, because they help you run an effective practice and serve clients competently.
Remember
- Relevant to the services you are registered for and actually provide.
- Practice management, ethics and digital literacy can count.
- Providing a client service is not itself 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]
- Providing a tax or BAS service does not, of itself, count as a CPE activity. [S2]
- Keeping your knowledge and skills up to date through CPE is one of your obligations under the Code of Professional Conduct. [S1]
Does the TPB approve CPE providers?
No. The TPB does not prescribe topics for CPE activities and does not approve providers. You use your own professional judgement in choosing both.
That is why this course makes no claim of TPB approval, and why you should be wary of any course that does. You decide whether this course is relevant to the services you provide, and you keep your own records.
Remember
- No approved-provider list exists. You judge relevance.
- A certificate from any provider is evidence of what you did, not a TPB tick.
Does cyber security training count?
Yes. The TPB says it will allow you to count cyber security awareness training towards your CPE, because it helps protect your practice from a cyber-attack.
Whether this particular course suits you still depends on the services you provide. A BAS agent who keeps client data in cloud software, and a tax agent who handles trust and individual returns, can both explain the link in their log.
Remember
- Cyber security awareness training is named by the TPB as countable.
- Write down why it is relevant to your own services.
Structured, unstructured and the reading cap
The TPB expects no more than 25% of your CPE over the period to be technical or professional reading. It also treats self-paced computer aided instruction as unstructured activity, so your record should show how it is relevant to your services.
A self-paced online course sits in that area, and the TPB lists computer or internet-assisted courses among the activities it considers appropriate. How you classify the reading part of this course against the 25% cap is your call; the certificate shows the split so you can decide. Up to 10% of your CPE can be health and wellbeing activities, which this course is not.
Remember
- Reading is capped at 25% of CPE over the period.
- For self-paced activity, record how it is relevant to your services.
- Computer or internet-assisted courses are on the TPB's list.
Facts and sources for this part
- 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]
- For unstructured activity, such as reading or self-paced computer aided instruction, the TPB says the record should show how the activity is relevant to the services you provide. [S4]
- The TPB lists computer or internet-assisted courses among the CPE activities it considers appropriate. [S2]
- Up to 10% of CPE over the CPE period can be educative health and wellbeing activities. [S2]
What to keep in your CPE log
Record each activity soon after you finish it: what it was, the hours, and why it was relevant. Keep the records for 5 years from the end of your CPE period.
A certificate of completion is the kind of evidence the TPB says may be used. The TPB also provides a CPE log you can use, and you do not need a second log if an association already keeps one for you.
Remember
- Log it soon after: activity, hours, relevance.
- Keep CPE records for 5 years from the end of the CPE period.
- A certificate of completion can be part of your evidence.
Scenario: a small BAS practice choosing training
Maya runs a two-person BAS practice. Her log shows plenty of software webinars and nothing on protecting client data, yet she keeps bank feeds and payroll details in cloud accounts.
She picks a self-paced course on data security and scams because it matches the services she provides. In her log she writes the activity, the hours and one line on why it matters to her clients.
Remember
- Choose by relevance to the services you actually provide.
- Write the relevance line yourself, in your own words.
Facts and sources for this part
Checklist: before you log any CPE activity
Ask four questions. Is it relevant to the services I provide? Is the provider qualified or experienced in the subject? Do I have evidence, such as a certificate? Have I written down why it is relevant?
If any answer is no, fix it before the next activity, not at renewal time.
Remember
- Relevance, provider, evidence, relevance line.
- Fix gaps as you go.
Facts and sources for this part
- CPE activities must be provided by people or organisations with suitable qualifications or practical experience in the subject area. [S3]
- Evidence of CPE completed may include a certificate of completion or a certificate of attendance. [S4]
- For unstructured activity, such as reading or self-paced computer aided instruction, the TPB says the record should show how the activity is relevant to the services you provide. [S4]
Check what you have learned
Three questions from the test, each explained. Tap an answer.
Question 1 of 3
You complete a very large number of CPE hours in the first year of your 3-year CPE period. Can you do none in the second year?
Show the answer
Right answer: A, No: you must still complete at least 20 hours each year. The 3-year period gives flexibility between years, but the 20-hour yearly minimum still applies to tax and BAS agents. [S3]
Question 2 of 3
What does the TPB say about technical or professional reading?
Show the answer
Right answer: B, No more than 25% of CPE over the period should come from reading. The TPB expects no more than 25% of CPE to be technical or professional reading. [S2]
Question 3 of 3
How long should you keep CPE records?
Show the answer
Right answer: C, 5 years from the end of your CPE period. The TPB says CPE records should be kept for 5 years from the end of the CPE period. [S3]