Financial advisory and taxation services in Australia

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1 Financial advisry and taxatin services in Australia CPA Australia The Institute f Chartered Accuntants in Australia The Natinal Institute f Accuntants Intrductin: Access t financial and tax advice Cnsumers shuld be able t access cnsistent, affrdable financial and tax advice frm their chice f apprpriately qualified, experienced prfessinal advisers acrss the financial services industry. With that in mind, this paper explains the current financial advisry services landscape and the limitatins that exist fr cnsumers in receiving an apprpriate level f advice in Australia. 1. The financial advisry services landscape at a glance 1.1 The prblem Financial literacy is a natinal prblem. Many Australians lack an understanding f basic financial cncepts and wuld benefit frm receiving strategic advice n their financial psitin. Access t and use f financial planning services is lw. Only 25% f Australians at sme pint in their lives will seek advice frm a financial planner (but mre than 70% seek the services f a tax agent n an annual basis). The financial services industry is experiencing a lack f trust (bth real and perceived) as a result f negative publicity arund high prfile cases f crprate cllapses, investr lss f funds, cnflicted remuneratin structures and a lack f understanding f the value f advice. Bradly speaking, the financial services industry is still t gain the cnfidence and trust f the Australian public. The current accuntants exemptin under Crpratins Regulatin A is prblematic in terms f its practical applicatin fr recgnised accuntants and their clients. Other than their accuntant, many Australians have limited, r n access t basic, affrdable financial advice that wuld help them develp a better understanding f their financial situatin and engage with their superannuatin. This prblem is amplified fr Australians living in reginal and rural areas. The current licensing framewrk fcuses n the delivery f financial prduct advice when there is a need fr the delivery f nn-prduct and strategic advice. The current licensing regime requires thse prviding persnal financial advice t perate under an Australian Financial Services License (AFSL) r have their wn AFSL in many cases neither f these ptins is practical fr a recgnised accuntant. There is a general lack f understanding f the rle and services recgnised accuntants prvide t their clients and the ptential services and advice the prfessin can ffer. 1

2 The current licensing framewrk and regulatin fr recgnised accuntants under the accuntants exemptin des nt prvide an apprpriate slutin fr Australians t develp greater engagement with their superannuatin and financial psitin. The issues Prvisin f financial advice by accuntants In 2004, prfessinal accuntants were given an exemptin under the AFSL regime that permitted them t prvide advice n the establishment f Self-Managed Superannuatin Funds (SMSFs), taking int cnsideratin the breadth and depth f expertise f prfessinal accuntants in this area. The accuntants exemptin was thught t be required t vercme the interpretatin by sme market participants that SMSFs are a financial prduct (fr which an AFSL wuld therwise be required t prvide advice in relatin t their setup). SMSFs are widely viewed within the accunting prfessin as a structure within which financial prducts are held, nt a financial prduct in their right. The aim f the accuntants exemptin was t expand the scpe f financial advice available t the Australian public; hwever, due t restrictins fr bth cnsumers (in terms f the questins they can ask) and fr accuntants (in terms f the advice they can give), in practice the exemptin has failed t deliver n this bjective. Accuntants were nt able t discuss alternatives r related issues. Fr many Australians seeking basic (nn-prduct) financial advice, if they are unable t ask simple questins f their accuntant, it is likely these questins will either nt be asked r answered at all. In the absence f wrkable guidelines that meet their clients needs, prfessinal accuntants have been prviding basic advice t their clients in relatin t their financial affairs, at times in breach f the limits f the accuntants exemptin. Australians value basic (nn-prduct), affrdable advice frm their prfessinal accuntant, in part because they have a trusted and lng term relatinship with their accuntant. Prfessinal accuntants prvide a wide range f advisry services t their clients, including taxatin, cmpliance, estate planning, financial and business matters. Much f this advice is interrelated and as such, grey areas ccur when accuntants endeavur t perate within the limits f current legislatin. (See Appendix: The rle f prfessinal accuntants) It is the rle f all prfessinal advisers t act in the best interests f their clients. Therefre it is the respnsibility f a prfessinal accuntant t prvide advice t their clients nt simply in terms f what the client shuld d, but als in terms f what they shuld nt d (this includes acting n third party pinins r advice). In many cases, prviding cmplete advice in this manner is nt supprted by the current legislatin. 2

3 The key t the prvisin f any advisry services t the Australian public must be based n an apprpriate cnsumer prtectin framewrk. A recgnised accuntant has the fllwing characteristics: Membership f a prfessinal bdy as utlined in Crpratins Regulatin A Tertiary educatin and qualificatins Guided by prfessinal and ethical standards thrugh the Accunting Prfessinal and Ethical Standards Bard Quality Assurance/ Cmpliance prgram Prfessinal Indemnity insurance requirements Onging prfessinal develpment The abve characteristics are central t building an apprpriate framewrk within which prfessinal accuntants can perate. Recmmendatins Prfessinal accuntants play an imprtant rle in the cmmunity as trusted advisers n finance, accunting and business matters. Hwever, the current accuntants exemptin in relatin t SMSFs des nt prvide an apprpriate legislative framewrk within which prfessinal accuntants can perate. It needs t be replaced with a slutin that bsts accessibility and affrdability f basic (nn-prduct) advice fr the majrity f Australians, s that they may increase their financial literacy and engage with their super. 1. Intrduce a tiered financial advisry system. Nn-prduct financial advice, intra-fund advice and financial planning prduct advice shuld be distinct, t enable accessibility and affrdability f basic financial advice fr the cnsumer. 2. Nn-prduct financial advice shuld be defined as advice that des nt invlve a specific prduct recmmendatin. Rather, it wuld be limited t classes f prduct and wuld sit utside the AFSL regime. Any advice that recmmends a specific prduct wuld still be subject t the current licensing and disclsure requirements. 3. Only suitably qualified prfessinals such as recgnised accuntants, lawyers, registered tax agents and licensed financial planners shuld be eligible t prvide nn-prduct financial advice. All such prfessinals wuld need t meet set requirements, including the cmpletin f set training and wuld be required where apprpriate t prvide the cnsumer with a recrd f the advice. 3

4 Appendix: The rle f prfessinal accuntants Prfessinal accuntants are defined under Crpratins Regulatin A. A recgnised accuntant is defined in Crpratins Regulatin A as a persn wh: 1) Belngs t ne f the fllwing prfessinal bdies: the Institute f Chartered Accuntants in Australia, CPA Australia, Natinal Institute f Accuntants in Australia 2) Cmplies with that bdy's cntinuing prfessinal educatin requirements. Prfessinal bdies CPA Australia The Institute f Chartered Accuntants in Australia Natinal Institute f Accuntants in Australia Declared membership classificatins CPA and FCPA CA, ACA and FCA PNA, FPNA, MNIA and FNIA What services d prfessinal accuntants prvide? Prfessinal accuntants are trusted advisers wh prvide their clients with a range f services including, but nt limited t: Business management Financial planning Tax advice and planning Estate planning Auditing and assurance services Frensic accunting Preparatin f financial statements Structural advice and audit services n partnerships, cmpanies, discretinary and fixed trusts including Self Managed Super Funds (SMSFs) and jint ventures Legislative and regulatry cmpliance Hw are prfessinal accuntants regulated? Generally, prfessinal accuntants (as defined in the Crpratins Act 2001) are self-regulated. Each f Australia s three prfessinal accunting bdies sets the benchmark fr prfessinalism and ethical cnduct f its members. In additin, self-regulatin fr the three prfessinal accunting bdies incrprates adptin f the guidelines, standards, directives and ther prvisins f the fllwing rganisatins: Australian Accunting Standards Bard (AASB) Accunting Prfessinal and Ethical Standards Bard (APESB) Auditing and Assurance Standards Bard (AuASB) 4

5 Depending n their area f expertise and service ffering, recgnised accuntants may be subject t regulatin frm a number f gvernment bdies fr varius functins, including: Australian Securities and Investments Cmmissin (ASIC) Australian Taxatin Office (ATO) Australian Prudential Regulatin Authrity (APRA) Australian Cmpetitin and Cnsumer Cmmissin (ACCC) Tax Practitiners Bard (TPB) Rules and gvernance frm multiple regulatrs is typical fr recgnised accuntants. Limitatins in the current financial advisry services landscape Recgnised accuntants are well placed t prvide basic, (nn-prduct) advice n financial and business matters t their clients. Hwever, the accuntants exemptin under the Crpratins Regulatins Act 2001 presents significant grey areas fr recgnised accuntants in terms f the advice they can prvide t their clients. Examples The fllwing examples illustrate the types f interactins recgnised accuntants have with their clients n a daily basis. In all cases, it is unclear whether the accuntant can legally prvide the advice. Prfessinal accuntants still seek the cunsel f their prfessinal bdy t clarify hw they can perate. 1. A client asks abut cnslidating their superannuatin. (Shuld the accuntant be able t ask where the client currently hlds their super r the relative merits f particular fund sectrs, e.g. industry, retail r crprate funds?) 2. An accuntant has a client with a significant amunt f mney sitting in a cheque accunt and wants t discuss the ptin f mving cash t anther frm f hlding that will give the client a better return (eg a term depsit). 3. An accuntant has a client wh they believe t be mre risk averse than indicated in a financial plan. (What shuld the accuntant d?) 4. A client wuld like advice as t whether they shuld salary sacrifice int superannuatin and hw much t salary sacrifice. 5. An accuntant is asked t review a client s financial plan. (What advice and pinin can the accuntant prvide?) 6. An accuntant prvides advice n after-tax superannuatin cntributins and eligibility t the gvernment s superannuatin c-cntributin. 5

6 7. A client tells their accuntant they cannt affrd t see a financial planner and wants the accuntant t explain basic financial cncepts and ways t imprve their financial affairs. 8. A financial planner makes a recmmendatin fr a client t set up a SMSF. (Shuld the accuntant be able t discuss these issues with their client?) 9. A client is cnsidering purchasing their wn business premises. The prspect f wnership within an SMSF brings with it certain tax advantages as well as cnsiderable asset prtectin measures. (Shuld the accuntant be able t cnsider and recmmend, if apprpriate, the establishment f an SMSF as ppsed t anther structure?) 10. A client asks their accuntant t set up a SMSF. (Shuld the accuntant ask the client t justify their decisin cmpared t ther superannuatin structures?) 6

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