And it includes this:Recognised tax agent association (Schedule 1, Part 2 of the TASR)
The organisation has adequate corporate governance and operational procedures to ensure that:
it is properly managed; and
its internal rules are enforced.
The management of the organisation:
is required to be accountable to its members; and
is required to abide by the corporate governance and operational procedures of the association.
I wonder if there is enough wiggle room for CPA Australia to say they are accountable to the members. I doubt it.What does it mean to be 'accountable'?
Critical to any association's operations is its ability to deliver benefits to its members and to promote the profession in which their members operate. By being accountable to its members, an association should be best placed to deliver those benefits.
In addition to its ordinary meaning, being accountable to members generally requires that an association communicates and consults with its members on a regular and timely basis. It also generally requires that an association:
is being held to account through agreed processes
consult with members about any significant and material changes to the association’s services and policies
has a culture of openness, particularly in relation to complaint processes and handling.
Further guidance on what being accountable to members means can be taken from the Australian Charities and Not-for-Profit Commission’s (ACNC) Governance Standard 2: Accountability to members.
While Governance Standard 2 only applies to charities with members, the key principles equally apply to professional associations that are, or are seeking to be, recognised by the TPB.
In particular, Governance Standard 2 requires charities to:
take reasonable steps to be accountable to their members; and
allow their members adequate opportunities to raise concerns about how the charity is run.
Guidance by the ACNC on Governance Standard 2 explains that being accountable includes letting members know about the charity’s activities and what the results of those activities are. It is also about allowing members to raise concerns and ask questions about how the charity is run.
As referred to in paragraphs 24 to 26 above, the various Acts and regulations that govern the incorporation of associations in the different States and Territories across Australia also have a number of mechanisms which endeavour to ensure the accountability of an incorporated association, its management committee and office holders. These mechanisms include:
the management committee must ensure that the association complies with its rules for meetings
the management committee members must take all reasonable steps to ensure the association complies with the relevant legislation
the association is bound by rules of natural justice in adjudicating upon the rights of its members conferred by its rules
the office holder must exercise his or her powers and discharge his or her duties with the degree of care and diligence that a reasonable person would, if that person were an office holder of the association, in the same circumstances
the office holder must exercise his or her powers and discharge his or her duties in good faith in the best interests of the association and for a proper purpose
the office holder/former office holder must not make improper use of information to gain an advantage for themselves or another person or to cause detriment to the association
rules must set out how member may initiate grievance procedures against the association
the office holder must disclose material personal interests and certain procedures are to apply (i.e. cannot vote or be present at a meeting/s considering matters).
For the purposes of determining what it means to be accountable to members, when the TPB is considering an application for recognition as a recognised professional association or an annual declaration by a recognised professional association, the TPB will take into account the principles outlined by the ACNC and in this information sheet (see paragraphs 32 to 41).
https://www.tpb.gov.au/tpbi-d392017-rec ... ments#fn26