Key Documents
Response to PwC – Review of the eligibility requirements for tax practitioner registration with the Tax Practitioners Board
The government has released a consultation paper reviewing the Tax Practitioners Board (TPB) registration requirements for tax practitioners with a particular focus on the education, qualification and experience requirements for new entrants and existing practitioners.
The paper relates to the priority area identified for action in the government’s response to the PwC matter: Strengthening our regulatory arrangements.
The consultation paper explores the following areas of improvement for registration pathways:
- strengthening company and partnership registration eligibility requirements
- reviewing the professional association 'recognition’ and registration pathways
- broadening the TPB’s ability to accept alternative forms of ‘relevant experience’.
The government is seeking stakeholder feedback on proposed reforms that will seek to strengthen and modernise the TPB’s registration requirements for tax practitioners.
Treasury held virtual roundtable discussions during the consultation.
Consultation outcomes
Changes to the TPB’s registration framework
The government will modernise the relevant experience criteria by:
- allowing the TPB to assess exceptions
- adding longer, alternative timeframes to gain relevant experience.
This will help practitioners who take parental leave and career breaks to re‑enter.
Reforms to the fit and proper person test involve:
- requiring disclosure of spent convictions related to providing tax practitioner services
- extending the timeframe the TPB considers.
Companies and partnerships must show that they have appropriate governance arrangements. This makes sure they can meet their obligations.
The changes apply recommendations from the Review of the TPB.
The government announced the measure in the 2025–26 Budget under Receipt Measures.
Other proposals
The government does not plan to pursue these changes from the consultation paper:
- prescribing how many individuals in an entity must be registered practitioners
- removing the professional association accreditation and registration pathway
- including micro‑credentials within primary qualification settings
- letting the TPB to consider qualifications outside traditional tax practitioner courses
- requiring in‑house tax advisers, secondees and lawyers to register with the TPB.
Next steps
The proposed start date for the changes is 1 July 2027.
The government will consult on details for implementing these changes. The TPB will consult on guidance material following parliament passing legislation. The guidance will give clarity and transparency to tax practitioners and the public.