Document ID: chunk:federal_register_of_legislation:F2025C00168:reg:10
Version: federal_register_of_legislation:F2025C00168
Segment Type: reg
Provision Reference: reg 10
Character Range: 4993–6141

10  Upholding and promoting the ethical standards of the tax profession
  Independently, and in cooperation with other registered tax agents and BAS agents, you must:
 (a) uphold and promote the Code of Professional Conduct; and
 (b) not engage in any conduct that you know, or ought reasonably to know, may:
 (i) undermine public trust and confidence in the integrity of the tax profession (including conduct that discredits the tax profession or brings the tax profession into disrepute); or
 (ii) undermine public trust and confidence in the integrity of the tax system; and
 (c) not engage in any conduct that you know, or ought reasonably to know, may undermine the collective work of registered tax agents and BAS agents, as a tax profession, to uphold and promote:
 (i) the Code of Professional Conduct; and
 (ii) public trust and confidence in the integrity of the tax profession and tax system; and
 (iii) each member of the profession being held accountable for their individual conduct.
Note: A registered tax agent or BAS agent has an obligation to notify the Board of significant breaches of the Codesee Subdivision 30-C of the Act.