National firm reveals tips for dealing with Tax Practitioners Board

While each disciplinary matter will be different according to its facts, there are some practical tips that may assist agents to handle a disciplinary complaint or matter, said Amber Agustin, senior associate at Clayton Utz.

For one, Ms Agustin suggested that handling your engagement appropriately is crucial.

“Don't ignore an initial complaint from a client or a letter from the Board.  The issue usually won't go away.  Many client complaints can be resolved with early engagement and responsiveness.

Resolution at this stage may prevent a complaint being made to the Board.  Similarly, if you receive a letter from the Board, engage early,” said Ms Agustin.

It’s also important to act early, even if you think the complaint doesn’t have any merit.

“Remember, the focus of the Board in disciplinary matters is on protecting the public, not on punishing agents.  You may be able to resolve a complaint at an early stage by proactively looking to resolve any concerns,” Ms Agustin said.

Further, accountants and tax agents should avoid taking a “combative” approach to resolving the issue.

“The nature of disciplinary matters is that they are focused on the protection of the public.  All too often, disciplinary tribunals perceive a combative, adversarial approach from a practitioner as being a refusal to engage with the underlying concern, a refusal to admit there are any grounds for concern and a clear indication that the conduct complained of may be repeated in future,” Ms Agustin said.

“Similarly, a purely defensive response may be a risky strategy, for the reasons set out above.  Having said that, there are cases where this strategy is a legitimate option, including where there are genuine grounds to doubt the facts needed to prove the conduct in question, for example, where there is extensive evidence to demonstrate that the conduct did not take place, or was significantly different to the conduct alleged,” she added.