Disclosure Statement

MS Accounting provides accounting, taxation, bookkeeping, payroll and related business services to clients in Australia. This Disclosure Statement is designed to make key information about our tax practitioner services clear and accessible before and during an engagement.

It supports the client-information requirements that apply to registered tax practitioners under the Tax Agent Services Act 2009 (Cth), the Code of Professional Conduct and the Tax Agent Services (Code of Professional Conduct) Determination 2024.

MS Accounting displays tax agent registration number TPB #26218033. Clients should independently check the current registration status and public registration details on the Tax Practitioners Board (TPB) Register before engaging or re-engaging a tax practitioner.

The TPB Register allows clients to search by registration number and can show current registration status and other public information, including conditions or sanctions where these appear on the public record.

Registered tax practitioners are subject to statutory and professional obligations. At a general level, these include obligations to:

• Act honestly and with integrity.
• Act lawfully in the best interests of the client.
• Have appropriate arrangements for identifying and managing conflicts of interest.
• Protect client confidentiality, subject to lawful exceptions and required disclosures.
• Provide tax agent services competently and maintain relevant knowledge and skills.
• Take reasonable care in ascertaining a client’s state of affairs where relevant to the work being performed.
• Take reasonable care to ensure taxation laws are applied correctly to the circumstances of the advice or service.
• Advise clients of materially relevant rights and obligations under taxation laws in connection with the tax agent services provided.
• Keep clients informed of relevant matters required under applicable tax practitioner laws and professional obligations.

These statutory obligations cannot simply be removed or contracted out of through a private engagement agreement.

The accuracy and timeliness of tax and accounting work depends substantially on the information available to us. Clients are generally expected to:

• Provide relevant information and documents completely, accurately and on time.
• Be truthful in information supplied to us.
• Tell us about changes in circumstances that may affect the services or advice.
• Keep records required under taxation and other applicable laws.
• Respond to reasonable requests for information, clarification, approval or authority.
• Review documents and information provided for approval and promptly raise any known errors or omissions.
• Meet agreed dates where information is needed to address a statutory or regulatory deadline.

We are required to have arrangements to identify and manage conflicts of interest that may arise in the course of providing tax agent services.

If an actual or potential conflict becomes relevant to your engagement, we will consider the circumstances and take steps required by law and professional obligations. Depending on the issue, those steps may include disclosure, obtaining informed consent where appropriate, implementing safeguards, limiting the scope of work or declining or ceasing to act.

We will not represent that a conflict can always be managed where professional or legal obligations require another course of action.

Registered tax practitioners have obligations concerning the confidentiality of client affairs. In general, client information must not be disclosed to a third party without the client’s permission unless there is a legal duty or another lawful basis that permits or requires the disclosure.

We may also be subject to privacy, taxation, regulatory, record-keeping, reporting or other legal obligations that affect how information is collected, stored, used or disclosed.

Australian tax practitioner rules require registered tax practitioners to advise current and prospective clients of certain practitioner-specific matters where they apply. These can include prescribed events within the relevant period and any current conditions on registration.

Where a practitioner-specific matter is required to be disclosed under applicable law, MS Accounting will provide that information prominently, in writing and within the applicable timeframe. This statement should not be read as representing that no prescribed event or registration condition exists unless that position has been separately confirmed from current practitioner records and the TPB Register.

Depending on the engagement, our work may involve third-party accounting, payroll, cloud, document, communication, government or other service platforms. These providers operate their own systems and may have their own terms, privacy practices, availability and security arrangements.

Use of a third-party provider does not remove our professional responsibilities for tax agent services provided by us or on our behalf. However, we do not control the independent operation or decisions of third parties such as the ATO, ASIC, software vendors, banks or superannuation funds.

If you have a concern about a tax agent service provided by MS Accounting, you are encouraged to raise the matter with us first so we have an opportunity to understand and address the issue.

Clients also have access to the Tax Practitioners Board complaints process. The TPB advises that complaints are made in writing through its online complaints process.

Making a complaint does not remove any other rights or remedies you may have under applicable law.

The information on our website is general and does not, by itself, constitute personalised tax, accounting, legal, investment or financial-product advice.

Advice and tax outcomes depend on the facts, documents, assumptions and law applicable to the client’s circumstances. We do not guarantee a particular tax refund, deduction, assessment, regulatory decision, processing time, business result or financial outcome.

Our responsibility is limited to the work we agree to perform and is subject to applicable professional obligations, engagement terms and rights that cannot lawfully be excluded.

If you would like clarification about this Disclosure Statement, our registration information, the scope of an engagement or your rights and responsibilities as a client, contact MS Accounting.