: You are a registered BAS Agent and a client has engaged you to prepare their quarterly BAS.As a registered BAS Agent, identify the relevant code of conduct obligation you must consider Scenario

(Action, Policy or Issue)

a) There have been many changes to legislation and other obligations that impact on the preparation of a BAS and you have attended training courses and undertaken professional reading to keep up to date.

b) You (the BAS Agent) collect information and fully inform yourself of the client's affairs as necessary for you to prepare this BAS

C ) You (the BAS Agent) have advised the client that you also act as the main business competitor of the client. The client has raised their concerns with you about this.

c) You (the BAS Agent) have missed the required lodgement date for your own personal income tax return and have been found to have deliberately misstated your taxable income.

d) You (the BAS Agent) have been asked by a professional friend to provide the financial details about this client's business.

e) The client has provided you with a cash amount (in actual dollar notes) for the total amount payable to the ATO as determined in the BAS.