Kelly & Associates is committed to upholding our professional and regulatory obligations.
Under s45 of the Tax Agent Services (Code of Professional Conduct) Determination 2024, registered tax practitioners are required to advise all current and prospective clients on the following matters.
Public register of tax practitioners
The Tax Practitioners Board (TPB) maintains a searchable register of tax practitioners and includes guidance on how to use the register.
The register includes details of the registration of Kelly & Associates (VIC) Pty Ltd and our registered tax agents.
This resource will help you to confirm that our firm and advisers meet the Tax Practitioners Board standards for professional and ethical standards.
Making a Complaint
Your engagement letter with Kelly & Associates sets out our procedures for dealing with problems or complaints.
If you have a complaint about our services, you will need to contact your accountant in the first instance with details by email.
If they are unable to resolve your complaint within 3 business days, please contact Ambrose Kelly by email. Your complaint will be investigated and we will provide you with an email acknowledgement of the receipt of your complaint and our understanding of the circumstances.
The email will inform you that we will attempt to resolve your complaint within 14 days and will outline the dispute resolution process.
The Tax Practitioners Board also has a complaints process in relation to tax agent services as outlined on their website: TPB Complaint Process
Rights, Responsibilities and Obligations
As tax practitioners, we must comply with the Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct, along with other legislative and professional standard obligations.
Our clients also have obligations to comply with taxation laws. These include, but are not limited to, making all relevant information available on a timely basis, being truthful with information provided, advising of any relevant changes, keeping complete records and being co-operative with requests and meeting due dates.
Further information about tax practitioner and client obligations is available on the TPB website: Information for Clients.
Events affecting Kelly & Associates Tax Practitioners
Tax practitioners are required to disclose and provide details of certain prescribed events involving the tax practitioner within the last 5 years.
We are not aware of any such matters relevant to Kelly & Associates.
If a prescribed event occurs after 1 July 2025, we are required to disclose the matter within 30 days of the event.
Tax practitioners are also required to disclose any conditions limiting the scope of tax agent services that can be provided.
Kelly & Associates has no conditions imposed on our tax practitioner registration.
You can search the TPB register for details of any conditions imposed on our tax practitioner registration: Kelly & Associates Registration.