ATAINZ offers the following Memberships:

1. 1. For Practicing Tax Agents:

• • • Professional Tax & Business Advisor (PTBA)
    • Registered Tax & Business Advisor (RTBA)

1. 2. For Non-Tax Agents:

• • • Associate Tax & Business Advisor (ATBA)

1. 3. For those currently studying:

• • • Academic Member

Membership is open to non-Tax Agents, provided that you hold a NZ degree or tertiary qualification, or relevant experience.

Any Membership Application not completed (fee paid/documents submitted) within 3 months from the date of original application will be deleted and the application will need to be submitted again.

Please note you must be a New Zealand Resident to apply for ATAINZ membership. A NZ Work Visa is not sufficient.

To assist you in your decision making process, please refer to the following flowcharts:

• PTBA Membership Flowchart
  
• RTBA Membership Flowchart
• ATBA Membership Flowchart
• Academic Membership Flowchart

Information Required

Along with the online application, the following information is required to be submitted via our website (a link to the upload page will be provided to you). 

1. Proof of ID

Applicants must provide certified copies of the following:

(a) New Zealand Passport, or proof of NZ Residency, and
(b) One other form of Photo ID such as Drivers Licence.
(c) Copies of qualifications,
(d) Written proof of Tax Agent status with the IRD (not required for Academic Membership Applications).

Additionally Applicants must provide an electronic file of a current passport style photo no less than 3 months old.

All documents provided under (a) to (d) to be verified by either:

1. a) Justice of the Peace, or
   b) Solicitor of the High Court, or
   c) Deputy Registrar (or other appropriate court official) or 
   d) Notary Public, or
   e) ATAINZ PTBA Member.
2. Ministry of Justice Criminal Record Check
   

All new applicants must submit a MOJ Criminal Record Check as part of their application supporting documents. To apply for this check click on the link below:
https://www.justice.govt.nz/criminal-records/

3. Overseas Qualifications

Any overseas qualifications (other than Australian) must be verified by NZQA and the “International Qualifications Assessment” certificate must be submitted as part of your application documentation.

Overseas qualifications that are not verified by NZQA or are not accepted by NZQA as being recognised in New Zealand can not be submitted as part of your application documentation.

Australian qualifications are accepted as being comparable to NZ qualifications and as such do not need to be verified by NZQA.

4. Referees

The online membership application form requires applicants to provide two (2) Professional Referees who can testify to the Applicants professional experience and competency having either employed or worked with the Applicant for a minimum of 12 months in an accountancy environment within the last two (2) years. The Referees cannot be related to the Applicant and both Referees cannot be from the same business/employer. A Personal Reference is not acceptable.

Professional Tax & Business Advisor (PTBA)
To become a Professional Tax & Business Advisor (PTBA) a person must be a New Zealand resident as defined under the Immigration Act 2009 (and subsequent amendments) and must be a practicing Tax Agent as defined by the Taxation Administration Act.

A Professional Tax & Business Advisor (PTBA) must:

1. a) Have been a Registered Tax & Business Advisor (RTBA) for the preceding two years, and have completed all Continuing Education requirements during that time, or
   b) Have a New Zealand degree or equivalent qualification in accounting, or in business studies, and has completed a tax unit as part of that course and has a minimum of 3 years experience in their own tax practice, and
   c) Must have been a practicing Tax Agent for a minimum of 5 years or has proven business ownership/management experience in an accounting practice that satisfies the PTBA Review Committee.
   d) Otherwise satisfies the Board that he or she has sufficient qualifications and experience to become a Professional Tax & Business Advisor (PTBA).

Professional Tax & Business Advisors (PTBA) shall:

1. a) Comply with ATAINZ’s Continuing Education requirements, and
   b) Be subject to Practice Reviews.

Professional Tax & Business Advisors (PTBA) shall have voting rights and will be eligible to hold a position on the Board of ATAINZ.

The PTBA Process

To apply for ATAINZ Professional Tax and Business Advisor (PTBA) Membership the following process will be undertaken:

1. Application Process

Once you apply for PTBA Membership your application will be assessed by the Board.  If they are of the opinion that you qualify to become a PTBA Member, you will be granted RTBA membership status.

You will then be asked to complete PTBA Q1, an online questionnaire that provides additional basic information about you and your practice.

This information will be assessed by the CEO at which stage the CEO may approve or decline your application or may ask for additional information.

If the CEO approves your PTBA Q1 you will then be asked to complete PTBA Q2, another online questionnaire that provides greater information about you and your practice. PTBA Q2 also requests a sample set of Financial Statements that you have completed.

The information in PTBA Q2 together with the sample Financial Statements will then be assessed by the PTBA Review Committee who may decide to accept or decline your PTBA application or can also request additional information.

2. Practice Review

Should the PTBA Review Committee approve your PTBA Application you will then be subject to a Practice Review.

This process will entail completing an online in-depth Practice Information Questionnaire (PIQ) which provides detailed and extensive information regarding the operation of your practice.

This will then be reviewed by an ATAINZ Practice Reviewer. The Reviewer will be in touch regarding setting a date for your Practice Review and may also seek additional information.

Once the Practice Review has been completed the Practice Reviewer will make a recommendation to the ATAINZ Board for consideration of approval of your PTBA Membership status.

CAANZ Practice Review

Members who have successfully undertaken a CAANZ Practice Review within the last 5 years will not be required to undertake an ATAINZ Practice Review. This is subject to the member providing proof of the above CAANZ Practice Review.

3. Practice Review Fees

The following Practice Review Fees will be applicable, effective 1st August 2023:

– Base Review Fee $1,750
 Additional Services:
  – Trustee $125
  – Audit/Review $125
  – Company Admin $125
  – Trust Bank Account $125
  – Additional Principal $250
  – Admin/Travel Fee $250

Note all fees are in NZ Dollars and are subject to GST (15%)