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13 Apr 15 Association of Taxation and Management Accountants (ATMA) – termination of recognition

On 10 April 2015 the Tax Practitioners Board published a statement about the termination of recognition of ATMA as a recognised tax agent association under reg 5E of the Tax Agent Services Regulations 2009.

The TPB terminated ATMA’s recognition on 16 December 2014, with effect from 6 January 2015.

ATMA’s recognition was terminated on the grounds that:

  • ATMA failed to give the TPB notice as required under the Regulations that ATMA no longer met a requirement for recognition, and
  • the TPB had reasonable grounds for believing that ATMA had ceased to meet the requirements for recognition and the TPB was not satisfied that it was appropriate for ATMA to be recognised having regard to the purposes of the Tax Agent Services Act 2009 and the role of recognised tax agent associations.

The TPB directly contacted every registered agent whose registration was dependent on membership with ATMA, to advise them of the TPB’s decision and the options available for maintaining their registration.

The full text of the TPB’s statement is available here.

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