The Tax Practitioners Board (TPB) terminated the tax agent registration of Can Do Accounting Services Pty Ltd, from Mission Beach QLD, for serious breaches of the Code of Professional Conduct (Code). The company, led solely by Ruaidhri Carslake, was found to have misrepresented its supervisory arrangements over a 4-year period, lodging more than 3,000 returns without proper oversight.
The TPB determined Mr Carslake, who has never been a registered tax agent, falsely listed supervising agents without their consent or involvement. As a result, the TPB imposed a 2-year ban on re-registration for Can Do Accounting and concluded Mr Carslake, the sole company director, is not a fit and proper person to be involved in the provision of tax agent services.
Following the TPB’s findings, Can Do Accounting applied to the Administrative Appeals Tribunal (now the Administrative Review Tribunal (ART)) for a review of the decision. This was subsequently withdrawn, and the termination took effect. This decision helps safeguard the community by ensuring only individuals with the proper qualifications and registration prepare and lodge tax returns. As a result, Can Do Accounting is no longer able to provide tax agent services. More recently, the TPB also terminated the registration of CanDo Advisory Pty Ltd.
The TPB reminds the community of the importance of checking the person or company they have engaged to prepare their tax return is properly registered with the TPB. The TPB maintains a public register that contains details of registered tax and BAS agents, as well as certain unregistered entities and individuals. If you are still unsure after checking the register, you can contact the TPB with your concerns.
Registered tax practitioners must not allow unregistered individuals to use their registration to provide tax agent services to their clients. This is unlawful and breaches the Code. Tax practitioners are responsible for maintaining proper supervision and control and the TPB have warned they will actively monitor this during this year’s tax time. They also urge the community to report any suspected unregistered activity.
Chair of the TPB, Mr Peter de Cure AM, said ‘Mr Carslake fell short of the expectations required by a company director. He abused his position of influence and trust in his small community, putting his clients at risk by lodging on their behalf without the necessary qualifications and skills required of a registered tax practitioner. This termination emphasises the need for adequate supervision and the competent provision of tax agent services and helps to maintain the quality and reliability of services provided to clients.’
Mr de Cure went on to say, ‘Cases like these have a detrimental impact on public confidence in the tax profession. We will continue to reinforce the importance of honesty and integrity and ensure tax agents adhere to high ethical standards. This outcome serves as a strong deterrent and supports our commitment to building a trustworthy, competent, and ethical profession, which is essential for the effective functioning of the tax system.’
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The TPB regulates tax practitioners in order to protect consumers and ensure the integrity of the profession and the tax system. The TPB aims to assure the community that tax practitioners meet appropriate standards of professional and ethical conduct. Follow us on LinkedIn and Facebook.