TPB Exercising Supervision and Control When Working Remotely

The Tax Practitioners Board has released guidance on supervising staff when working remotely. For bookkeeping businesses that have staff and are used to being able to check and discuss work in person as needed, you may need to update your practices to ensure you are maintaining adequate supervision and control over staff who now work remotely and who provide services on your behalf as a BAS agent.

Supervisory Arrangements Reminders

  • Make sure staff have sufficient level of expertise and training in the areas of work they are responsible for.
  • Adjust your level of supervision and oversight according to the services being provided and the level of skill and experience of the staff providing the services.
  • Provide ‘substantial supervision’ which may include checking documents, data files, relevant materials and working papers of staff as well as discussing matters relevant to the services being provided.
  • Make sure staff understand when they should be referring matters to you as a supervising registered agent.
  • Establish regular quality control procedures to review work performed by staff to ensure accuracy and comprehensiveness.
  • Conduct impromptu spot checks of work.
Remember that the supervising BAS agent is expected to exercise a certain amount of control over the work of staff and bookkeepers under supervision. This includes oversight, direction, regulation and checking, and may also include restraint from performing certain types of work, in order to ensure that the services are being provided to a competent standard.

Visit the TPB Supervisory arrangements and supervision and control webpage for full details.