ATAINZ offers the following Memberships:
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:
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:
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:
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.
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:
Professional Tax & Business Advisors (PTBA) shall:
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
– 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%)
Registered Tax & Business Advisor (RTBA)
To become a Registered Tax & Business Advisor (RTBA) 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 or Director of a Company which is a practicing Tax Agent as defined by the Taxation Administration Act.
Registered Tax & Business Advisors (RTBA) shall be required to comply with ATAINZ’s Continuing Education requirements and will be required to complete an Annual Declaration.
Registered Tax & Business Advisors (RTBA) shall have voting rights and will be eligible to hold a position on the Board of ATAINZ.
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) Not be a Practicing Tax Agent, and
b) Have a New Zealand degree or equivalent qualification in accounting or in business studies, or
c) Have an appropriate New Zealand recognised tertiary qualification, or
d) 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 Membership is open to any New Zealand Resident as defined under the Immigration Act 2009 (and subsequent amendments) or any non-Resident who holds a valid New Zealand Student Visa 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:
They must also provide a Ministry of Justice Criminal Record Check
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 Professional Development
PTBA Members must obtain a minimum of 40 Continuing Professional Development Hours from the following activities:
RTBA Members must obtain a minimum of 30 Continuing Professional Development Hours from the following activities:
ATBA Members must obtain a minimum of 25 Continuing Professional Development Hours from the following activities:
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
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 1st August 2022)
Application Fees: (note: this application fee is non-refundable)
PTBA, RTBA or ATBA Annual Membership fees, which are in addition to the Application fees, are $595 + GST per annum