Simon has been a tax agent for the last 14 years. In the last 2 years he has not been keeping up with his professional development training and this has led him to make numerous errors in preparing his clients' tax returns. The Tax Practitioners' Board is investigating Simon, due to numerous complaints from Simon's clients, under the Tax Agent Services Act 2009. Which is the main attribute of the Code of Professional Conduct that Simon is likely to have breached?

Question

Quizplus · Accepted Answer

Simon's failure to keep up with professional development training and the resulting errors in preparing tax returns demonstrate a lack of competence and due care in his professional duties, which is a breach of the Code of Professional Conduct under the Tax Agent Services Act 2009.

Simon Has Been a Tax Agent for the Last 14