Tax Agent Status and Regulatory Obligations

Hood Sweeney Pty Ltd, One Hood Sweeney Pty Ltd, and Hood Sweeney Accounting & Business Advisory are registered tax agents under the Tax Agent Services Act 2009 (TASA) and are committed to meeting all professional and legislative obligations as regulated by the Tax Practitioners Board (TPB).

Our Registration

Our entities are listed on the TPB Public Register, which includes details of registration status, any conditions, and relevant disclosures.

Code of Professional Conduct

As registered tax agents, we comply with the TPB Code of Professional Conduct, which outlines obligations in five key areas:

• Honesty and Integrity

• Independence

• Confidentiality

• Competence

• Other Responsibilities (including timeliness, reasonable care, supervision, and correcting mistakes)

We also adhere to the Accounting Professional & Ethical Standards applicable to our services.

Client Engagement and Communication

Effective 1 July 2025, updated standards require:

• Formal notification of any changes affecting service scope.

• Clear documentation of included/excluded services and client responsibilities.

Clients may be asked to provide or confirm supporting documentation for claims and transactions to meet strengthened compliance requirements.

Client Conduct

We are obligated to disengage from clients who knowingly provide false or misleading information or fail to comply with tax laws.

Disclosure of Events

We must disclose any prescribed events under s45(1)(d) of the Code. As of 1 January 2025, no such events have occurred within Hood Sweeney entities. Any future events will be disclosed within 30 days.

Your Rights

Clients have the right to raise concerns or lodge complaints with the TPB. For more information, visit the TPB Complaints Page or review the Client and Tax Practitioner Obligations Fact Sheet.