Institute of Certified Bookkeepers

Click here to find, or apply as, an ICB Accredited Supervising BAS Agent

What is Supervision? And How do you get your Hours up?

To be registered as a BAS Agent you must have performed 1,400 hours relevant experience (1,000 hours if you are a member of a Recognised Professional Association) within the last 4 years.

Those hours must have been performed:

  • While you are a Registered Agent
  • Working under the supervision and control of a Registered Agent (TASA Regulations Sch2 Part 2 Div2, 103)

Supervision and control means:

  • that the BAS Services you are providing could only be provided legally by providing them while working for another registered agent
  • that you may be their employee working on providing services to clients
  • you may be a contractor to them providing services to clients
  • they may be a contractor to you, while you provide the services they are supervising the work you do (a three way relationship with the client)

It means that they are guiding you and checking the work you do to ensure it is done to the same level that they (the registered agent) would have done it themselves. Remember only Registered BAS Agents can provide BAS Services to a client therefore while you are unregistered and establishing your hours, that Registered Agent must be involved and known to the client.

1,000 hours of the “relevant experience” is not the same as what is and isn't a BAS Service. Relevant Experience is also defined in the Regulations as where “the individual's work has included substantial involvement in one or more of the kinds of BAS services described in section 90-10 of the Act”. Therefore “relevant experience” includes the work leading up to and as part of the bookkeeping work that results in the BAS Service being performed.

Requirements to apply for the ICB supervising program

  • Certificate IV in Bookkeeping or above
  • Minimum Affiliate member of ICB

Important note: ICB Accredited Supervisors are accredited to supervise you with your existing client base, they are not able to provide clients or work.

Click here to find, or apply as, an ICB Accredited Supervising BAS Agent