Regulatory Disclosures

KARDIA GROUP BUSINESS ADVISORS (KGBA) is committed to applying the highest standards of ethics and compliance in its business activities by applying relevant laws, standards and regulatory requirements.

Compliance and ethics is not viewed as a stand-alone activity and achieving compliance means all components of the business contribute to doing business the right way.

As a Tax Agent, our work for you is performed in accordance with the Tax Agent Services Act 2009.Under this Act, the Tax Agent Services (Code of Professional Conduct) Determination 2024 requires that we make the following disclosures to you:

Tax practitioner’s Board Register

Kardia group Business advisors Pty Ltd is registered with the Tax Practitioners Board to provide tax agent services.

The Tax Practitioner’s Board maintains a register of Tax Agents and BAS Agents. You can access and search this register here: https://www.tpb.gov.au/public-register

Our Professional Obligations

As a registered tax agent, we are bound by the Code of Professional Conduct under the Tax Agent Services Act 2009. This includes obligations to:

  • Act honestly and with integrity
  • Comply with all relevant taxation laws
  • Act in the best interests of our clients (unless doing so would breach the law)
  • Maintain professional competence and undertake appropriate continuing education
  • Ensure client confidentiality is maintained at all times
  • Properly supervise staff and outsourced service providers
  • Maintain appropriate administrative and quality assurance procedures

Your responsibilities as our client

Clients engaging our services are expected to:

  • Provide full and accurate information in a timely manner
  • Maintain complete and up-to-date records
  • Respond to information requests to enable timely and accurate service delivery
  • Retain records as required under Australian tax law
  • Abide by all relevant taxation and employment laws, including the Fair Work Act, Superannuation Guarantee laws, and other applicable regulations
  • Not knowingly provide false or misleading information to us or to government agencies

Failure to meet these responsibilities may affect our ability to act on your behalf or may result in the termination of our services.

Significant Mattersto disclose

There are no Matters that could significantly influence your decision to engage us (or continue to engage us) for a Tax Agent Service from 1 July 2022 onwards.

Kardia Group Business advisors Pty Ltd and its principals have no suspensions, restrictions or disciplinary actions recorded against them with the Tax Practitioners Board.

Complaints Policy

At KGBA, we pride ourselves on the strong relationships we build with our clients. Client trust and satisfaction is important to us.

If you have a complaint about our Tax Agent services, you will need to contact us in the first instance with details by email. Your first point of contact is the accountant you deal with on a regular basis. If they are unable to resolve your complaint within 3 business days, please contact Andres Diaz (Director) by email at andres@kardiagroup.com.au.

We will provide you with email acknowledgement of receipt of your complaint and our understanding of the circumstances. The email will inform you that we will attempt to investigate and resolve your complaint within 14 days and will outline the dispute resolution process. If you are unhappy with the outcome that we propose to you, you can then make a complaint to the Tax Practitioners Board (TPB) here https://www.tpb.gov.au/complaints. The TPB will send you an email to acknowledge the receipt of your complaint and review and risk assess your complaint. If you are unhappy with how the TPB has dealt with your complaint, the above link includes details about your review rights and who can further assist you.

Other Policies and Information

Use of AI

We leverage AI in various ways to drive efficiencies in our operations and enhance the accuracy, consistency, and quality of our work. We utilise a range of AI-powered third-party systems, solutions, and tools to enhance our client services, including research, document review, due diligence, data analysis, transformation, automation, translation, and transcription.

These are in addition to general business technologies that may incorporate AI. Prior to integrating any new AI-based tools into our services, we ensure they comply with all relevant KGBA policies and requirements.

We are committed to staying at the forefront of technology by integrating top-tier solutions into our services. We have several AI-based tools designed to enhance the efficiency and effectiveness of our service delivery. Detailed information about these tools is available upon request.

Any client data used with approved generative AI tools is stored on our on-premises and private cloud servers, or on third-party cloud-based servers that are exclusively segregated for KGBA in Australia data. Where applicable, we ensure storage on geo-located servers to meet our clients’ data residency requirements.

All technology-based tools are governed by our policies on data privacy, information security, and supervision, as well as our AI Policy. Tool-specific user terms and conditions may also be implemented on a case-by-case basis.

CLIENT VERIFICATION

As tax agents complying with the requirements of the tax practitioner’s board, (TPB) (applicable from 2022 – refer joint TPB and ATO publication), as well as best practice, KGBA now requires verification of client identities prior to providing tax and BAS services. Proof of identity checks apply on engagement with all new clients AND new authorised representatives thereof. Identification verification involves confirmation of :

  • Identity of our clients and individuals with authority to instruct on their behalf; and
  • The authority of individuals to instruct KGBA on behalf of a client.

Verification is not currently required for well-established clients, although is required for all new authorised representatives.

Identity verification checks reduce the risk of identity theft and fraudulent activity for clients and tax agents alike, in a response to increasing reliance on technology and remote working patterns and are particularly relevant in the field of tax where sensitive personal information is integral to the client services provided.

KGBA recently introduced a digital identity verification process through the engagement of Annature, a third party service provider. Using digital verification means, you do not need to upload your personal information to us to enable verification, as this is done directly with Annature. Please refer to Annature’s Privacy Policy for information about how Annature will access and manage your information.

Kardia Group provides expert financial and tax advisory services across Australia.
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OUR SERVICES
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GALLERY

PHONE

07 3392 4900

EMAIL

mail@kardiagroup.com.au

Location

Suite 3, 28 Balaclava, Woolloongabba, QLD 4102

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