Accountants & bookkeepers compliance in Australian Capital Territory

Enrol with AUSTRAC as a reporting entity

Tranche 2 entities must enrol with AUSTRAC within 28 days of first providing a designated service (29 July 2026 for services from 1 July 2026).

Maintain a written AML/CTF program

Every reporting entity needs a documented AML/CTF program — an ML/TF risk assessment plus AML/CTF policies.

Comply with the TASA Code of Professional Conduct

Tax practitioners must observe honesty, competence, confidentiality, PI insurance, and (from 2025) expanded breach reporting.

APES 110 Code of Ethics for accountants

APES 110 binds CA ANZ, CPA Australia and IPA members (and auditors) to five ethical principles via a threats-and-safeguards framework — who it covers and the penalties.

Comply with Australian Auditing Standards (ASA)

Auditors must conduct audits per ASA — Aus equivalent of ISA, with Aus additions.

Maintain TPB registration (tax/BAS agents)

Tax agents and BAS agents must be registered with the TPB and comply with the Code of Professional Conduct.