Australian Association of Professional Bookkeepers -

Your accountant must approve your bookkeepers work before lodging your BAS

The ATO has detailed guidelines on the requirements for bookkeepers working ‘under the direction of a registered tax agent’. The guidelines require the tax agent to review the bookkeeper’s services for accuracy and completeness and ‘be satisfied with the standard of BAS services provided’.

The tax agent must have a risk-based quality assurance process in place in order to be compliant with these guidelines.

AAPB supports its members by providing customised Bookkeepers Management System (BMS), which provides bookkeepers with all of the necessary documented quality management tools to enable them to work within the tax agents framework.

Did You Know?

A bookkeeper can only charge a fee for BAS services if they are a member of a recognised professional association, or working under the direction of a registered tax agent.

Does your accountant approve work according to the ATO guidelines?