Hume Bookkeeping has entered into a supervisory agreement with BAS Advisory Group, expanding the scope of services we can offer to clients.

The agreement allows us to provide full-service bookkeeping support, including BAS-related work, while operating under the supervision of a registered BAS agent. It also forms part of our pathway toward BAS agent registration.

For our clients, the outcome is simple: broader capability, with the same straightforward service.

What is a supervisory agreement?

In Australia, certain bookkeeping services fall under the definition of “BAS services” under the Tax Agent Services Act. These services can only be provided by a registered BAS agent or by someone working under the supervision of one.

A supervisory agreement allows a bookkeeper to perform BAS-related work while it is reviewed and overseen by a registered BAS agent. This structure is commonly used by professional bookkeepers who are working toward their BAS agent registration.

The arrangement ensures that work meets professional and regulatory standards while allowing bookkeepers to provide comprehensive support to their clients.

For Hume Bookkeeping, this means we can now assist with a broader range of bookkeeping and compliance services while maintaining appropriate oversight in line with Tax Practitioners Board requirements.

What this means for Hume Bookkeeping clients

The supervisory agreement allows Hume Bookkeeping to provide full-service bookkeeping support, even for clients who do not already have an accountant or tax agent managing their BAS lodgements.

Through this arrangement we can now assist with services such as:

• BAS preparation

• BAS lodgement via BAS Advisory Group

• IAS preparation

• GST reporting

• PAYG withholding and PAYG instalments

• STP payroll reporting

• Other BAS-related bookkeeping services

This allows us to manage the operational side of your books more completely, helping ensure your financial records remain up to date and compliant.

No changes if your accountant lodges your BAS

For many clients, we know your accountant or tax agent already handles BAS lodgements.

In these cases, nothing changes operationally.

We will continue preparing and maintaining your bookkeeping records as usual, ensuring your books are accurate and up to date so that your accountant has clear and reliable information to work from.

However, because BAS-related work will now fall under our supervisory agreement, revised engagement letters will be circulated. These will request your approval for BAS Advisory Group to provide supervision and review over BAS-related work performed by Hume Bookkeeping, in accordance with our existing service agreement.

This is primarily a regulatory requirement and does not change how you interact with us or your accountant.

Optional BAS lodgement through BAS Advisory Group

If you do not have an accountant lodging your BAS, or if you would prefer to manage BAS lodgements through us, we can now facilitate that process.

Under this structure:

1. Hume Bookkeeping prepares your BAS and supporting records

2. BAS Advisory Group reviews the work under the supervisory agreement

3. BAS Advisory Group lodges the BAS as the registered BAS agent

Please note that additional charges will be incurred to BAS Advisory Group for each BAS lodgement.

However, additional cost will only apply if you choose to have your BAS lodged through BAS Advisory Group rather than through your existing accountant or tax agent.

Oversight and compliance

As part of the supervisory agreement, all BAS-related bookkeeping work performed by Hume Bookkeeping will be prepared and reviewed under the supervision of BAS Advisory Group, regardless of whether BAS lodgement occurs through them or through your existing accountant.

This oversight ensures that work meets professional standards and aligns with the regulatory requirements of the Tax Practitioners Board.

Importantly, BAS Advisory Group will not interact directly with clients.

Hume Bookkeeping remains your primary point of contact and continues to manage the day-to-day bookkeeping relationship.

Who is BAS Advisory Group?

BAS Advisory Group provides supervisory and compliance support to professional bookkeepers across Australia. The organisation was founded by Darren McMahon and Matthew Burnett.

Darren is a long-standing leader within the bookkeeping profession and a former director at the Institute of Certified Bookkeepers (ICB), widely regarded as the leading professional association for bookkeepers in Australia. Darren has held senior leadership roles within the ICB and has been heavily involved in advancing professional standards across the bookkeeping industry.

Matthew, an associate in practice with the ICB, works alongside in providing supervisory and compliance support to bookkeepers operating under BAS supervision arrangements.

Together, they help ensure that bookkeepers working under supervision maintain strong compliance standards while building the experience required to progress toward BAS agent registration.

Supporting better bookkeeping

Entering into this supervisory agreement allows Hume Bookkeeping to expand the services we provide while maintaining the compliance standards required within Australia’s tax system.

For clients, the goal remains the same: clean books, clear financial records, and reliable support for your business operations.

Whether you already work with an accountant, or you need assistance managing your bookkeeping and BAS obligations more directly, this arrangement allows us to support you more comprehensively while maintaining the same straightforward and transparent approach to bookkeeping.