TASA 2009 Disclosure Statement

1 Who We Are — Registration & Regulatory Status

2 Registration Status — Declarations Under TASA 2009

i-accountant Pty Ltd and Suranjit Chowdhury declare that, to the best of our knowledge and based on all information known to us at the date of this statement:

• Our registration has not been suspended or terminated by the Tax Practitioners Board.
• We are not, and have not been, an undischarged bankrupt or placed into external administration.
• We have not been convicted of a serious taxation offence or any offence involving fraud or dishonesty.
• We have not been sentenced to a term of imprisonment in Australia of 6 months or more.
• We are not subject to any injunction, penalty order, or order requiring disclosure under TASA 2009.
• Our registration is not subject to any conditions imposed by the Board.
• We do not engage with, or employ, any person disqualified under TASA 2009.

We are not aware of any matter that has not otherwise been disclosed to you that would significantly influence your decision to engage or continue to engage our services. If you have any concerns, please get in touch with us directly.

3 Tax Practitioners Board — Public Register

The Tax Practitioners Board maintains a public register of all registered, suspended and deregistered Tax Agents and BAS Agents. Clients are encouraged to verify our registration details at any time.

4 Obligations Regarding Statements Made to the ATO

As your registered Tax Agent, we are subject to strict obligations under the TASA 2009 Code of Conduct regarding the accuracy of all statements made to the Commissioner of Taxation on your behalf.

If, after a statement has been lodged, we become aware — based on subsequent information — that the statement is or may be false or misleading in a material particular, we are required to:

• Advise you that the statement should be corrected and explain the nature of the error.
• Inform you of the possible consequences of not taking action to correct the statement.
• Advise you of our responsibility to take further steps if the statement is not corrected.

If a false or misleading statement results from any of the following, we are required to take action as outlined above:

• Failure to take reasonable care in preparing or making the statement
• Recklessness as to the operation of a taxation law
• Intentional disregard of a taxation law

If the statement is not corrected, we may be required to withdraw from providing future services. Furthermore, if the uncorrected statement has caused or will cause substantial harm to the interests of others, the law requires us to notify the ATO directly.

5 Complaints Process

We are committed to delivering professional, responsive services. If you have any concerns about the services provided, we encourage you to raise them with us directly in the first instance so that we have the opportunity to address any misunderstanding or performance issue promptly.

6 Code of Conduct & Our Professional Commitment

i-accountant Pty Ltd and Suranjit Chowdhury are subject to the Code of Professional Conduct prescribed under TASA 2009 and additional determinations made by the Tax Practitioners Board. We are also members of Chartered Accountants Australia & New Zealand (CA ANZ) and bound by its professional and ethical standards.

In Our Practice, We Uphold:

• The professional standards of Chartered Accountants Australia & New Zealand
• The TASA 2009 Code of Conduct for Registered Tax Agents
• The ethical standards of the tax profession
• Full compliance with our personal and business tax and regulatory obligations

Core Principles — TASA 2009 Code of Conduct:

7 Quality Management System

i-accountant operates a formal Quality Management System (QMS) to ensure the consistent delivery of accurate, compliant, and professional services. Our QMS encompasses the following areas:

• Our approach to scoping and delivering client services
• Client communication standards and protocols
• Review and sign-off procedures for all work performed
• Supervision, oversight and escalation processes
• Record-keeping obligations in relation to all services provided
• Recognition of, and required response to, errors or false/misleading statements previously made to the ATO or other government agencies

Conduct & Reporting Framework:

• Team members have access to confidential channels to report concerns regarding conduct or Code compliance.
• Our policy is to protect any team member who raises a concern in good faith.
• We maintain processes to manage and address any underperformance or Code breaches.
• Records of actual or potential breaches of the TASA 2009 Code of Conduct are maintained in accordance with our obligations.

8 Our Team Members

All team members and contractors who provide services on our behalf are subject to the following standards and processes:

• Supervised and reviewed as necessary to ensure the quality and accuracy of services delivered
• Trained and supported to remain current with applicable tax laws, ATO requirements, and professional standards
• Verified to confirm they have not been disqualified by the Tax Practitioners Board
• Subject to police checks as required to confirm they are a fit and proper person under TASA 2009
• Remunerated having regard to their skill, experience, and adherence to the Code of Conduct

9 Accuracy & Currency of This Statement

This Disclosure Statement is true and correct as of the date it is provided. In accordance with TASA 2009, any change to the information contained in this statement must be communicated to you within 30 days of us becoming aware of any such change.