35Ensuring tax agent services provided on your behalf are provided competently

35 Ensuring tax agent services provided on your behalf are provided competently

(1) You must ensure that each entity providing tax agent services on your behalf maintains knowledge and skills that are relevant to the tax agent services the entity is providing. (2) You must ensure that each entity providing tax agent services on your behalf is appropriately supervised, having regard to knowledge and skills of the entity, the tax agent services being provided by the entity, and your system of quality management.