Membership Details

ATAINZ offers the following Memberships:

Professional Tax & Business Advisor (PTBA)
Associate Tax & Business Advisor (ATBA)
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:

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).

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.

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:

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.
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/

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.

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. 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:

a) Have been an Associate Tax & Business Advisor (ATBA) 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:

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

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 ATBA status and asked to complete two online questionnaires that provides additional information about you and your practice.

This information will be assessed by the PTBA Review Committee who may decide to accept or decline your PTBA application or request additional information.

Associate Tax & Business Advisor (ATBA)

To become an Associate Tax & Business Advisor (ATBA) a person must be a New Zealand resident as defined under the Immigration Act 2009 (and subsequent amendments) and must:

a) Have a New Zealand degree or equivalent qualification in accounting or in business studies, or
b) Have an appropriate New Zealand recognised tertiary qualification, or
c) Otherwise satisfies the Board that he or she has sufficient qualifications and expertise to become an Associate Tax & Business Advisor (ATBA).

Associate Tax & Business Advisors (ATBA) shall be required to comply with ATAINZ’s Continuing Education requirements.

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

Academic Member

Academic Membership is open to any New Zealand Resident as defined under the Immigration Act 2009 (and subsequent amendments) currently studying Accounting or Business Studies (full or part time) at a New Zealand approved tertiary institution, and has paid the Application Fee.

A person may only be an Academic member for a maximum of 5 years, but may be extended with Board approval.

Academic Applicants must provide certified copies of the following with their membership application:

New Zealand Passport, or proof of NZ Residency, and
One other form of Photo ID such as Drivers Licence, and
Proof of enrolment at NZ approved tertiary institution.

They must also provide a Ministry of Justice Criminal Record Check
https://www.justice.govt.nz/criminal-records/

Academic members are not required to comply with ATAINZ’s Continuing Education requirements but must complete an Annual Study Declaration.

Academic Members shall not have voting rights, nor will they be eligible to hold a position on the Board of ATAINZ, but will be eligible to be co-opted to the position of Academic Representative on the Board if required.

Continuing Education

PTBA Members must obtain a minimum of 40 Continuing Education Hours from the following activities:

10 Hours Informal (maximum)
30 Hours Formal (minimum)
5 Hours Unstructured (maximum)

ATBA Members must obtain a minimum of 25 Continuing Education Hours from the following activities:

10 Hours Informal (maximum)
20 Hours Formal (minimum)
5 Hours Unstructured (maximum)

Application for Membership

Applications for Membership must be made using the links above or clicking here:

Approval of Membership

Approval of all membership applications shall be at the sole discretion of the ATAINZ Board.
The Board may decline membership on any grounds whatsoever and no correspondence shall be entered into.
Please note that your Membership Application will not be considered until the application fee has been paid in full and all supporting documents are submitted as Certified copies.

Requirements to comply with Rules and Code of Ethics

All Members of the Institute and any entities through which they trade through as key office holders or tax agents are bound by the Rules of the Institute and its Code of Ethics.

Disclosures

Any person applying for membership to ATAINZ must fully disclose any of the following:

(a) Criminal convictions involving theft, dishonesty or fraud, or
(b) Convictions involving a prison sentence of more than 18 months served or suspended, or
(c) Whether been declared bankrupt or insolvent, or
(d) Whether been subjected to disciplinary action by a statutory, regulatory, professional or other body.

Fees (applicable 1^st August 2019)

Application Fees: (note: this application fee is non-refundable)

PTBA Membership Application $595
ATBA Membership Application $295
Academic Membership Application $95

PTBA or ATBA Membership $595 per annum

All fees include GST and are in NZ dollars