Regulatory Disclosures and Standard Terms
Last updated: February 2026
1. Professional Status and Registration
CJM Advisory Pty Ltd is a Registered Tax Agent with the Tax Practitioners Board (TPB). We provide all tax agent services in accordance with the Tax Agent Services Act 2009 and the professional and ethical standards issued by the Accounting Professional & Ethical Standards Board. You can verify our current registration status and any conditions on our registration by searching the TPB Public Register.
2. Professional Standards and Ethics
The Principal of CJM Advisory Pty Ltd is a member of Chartered Accountants Australia and New Zealand (CA ANZ). We adhere to the APES 110 Code of Ethics for Professional Accountants, which mandates strict requirements for integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour.
As a CA ANZ member in public practice, the Principal holds a Certificate of Public Practice (CPP) and the practice is subject to the CA ANZ Professional Standards Scheme. This ensures that our services meet the rigorous quality and practice review standards of the profession.
3. Your Rights and Obligations
Under the Tax Agent Services (Code of Professional Conduct) Determination 2024, both the agent and the client have specific legal obligations to ensure the integrity of the tax system:
Your Responsibilities: You are responsible for the accuracy and completeness of the information provided to us. You must maintain records (generally for 5 years) that support your tax claims and provide them to us in a timely manner to meet lodgement deadlines.
Our Responsibilities: We must act lawfully in your best interests, exercise reasonable care in applying tax laws, and maintain strict confidentiality regarding your affairs.
Important Resource: For a detailed summary of your rights and our professional obligations, please download the TPB Information for Clients Factsheet.
4. Professional Indemnity Insurance
We maintain Professional Indemnity Insurance that meets the standards mandated by the Tax Practitioners Board and CA ANZ. This insurance provides protection for our clients in the unlikely event of a professional negligence.
5. Conflicts of Interest
We maintain policies and procedures to identify and manage any actual or potential conflicts of interest. If a conflict arises that may impact our objectivity, we will disclose it to you in writing and obtain your informed consent before proceeding.
6. Disclosure of Prescribed Events
In accordance with Section 45 of the Code Determination, we are required to notify you of any "prescribed events" (such as certain legal convictions or insolvency) occurring within the last five years.
Current Status: There are no prescribed events to disclose at this time.
7. Limitation of Advice & Scope
Our advice is limited to the taxation and accounting matters defined in your Letter of Engagement. It is based on the information you provide and the tax laws current at the time of service. As tax laws change frequently, we recommend obtaining updated advice before acting on any prior recommendations. Unless expressly stated, we do not provide legal or financial product advice.
8. Complaints Process
We aim to resolve any concerns you have quickly and fairly.
Initial Contact: If you are dissatisfied with our services, please email contact@cjmadvisory.com.au in the first instance. We will acknowledge your complaint within 5 business days.
Resolution: We aim to investigate and provide a formal response within 21 business days.
Escalation: If we cannot resolve the matter to your satisfaction, you have the right to lodge a formal complaint with the Tax Practitioners Board or Chartered Accountants Australia and New Zealand.
Contact Us
If you have any questions about our Regulatory Disclosures and Standard Terms, please email us at contact@cjmadvisory.com.au.