We act honestly, transparently, and in good faith.

We expect our members to be clear, upfront, and truthful in all professional dealings.

What this means in practice:

• You represent your skills, experience, and services accurately
• You do not provide misleading or manipulated financial information
• You are transparent about fees, scope, and limitations
• You disclose conflicts of interest early

What this does not look like:

• Adjusting figures to “help” a client
• Hiding or glossing over important information
• Saying yes when you know something is not right

We only do what we are qualified and competent to do.

Being a professional Bookkeeper includes knowing your limits.

What this means in practice:

• You maintain your knowledge through ongoing learning
• You understand the difference between bookkeeping and advisory services
• You refer clients when something sits outside your expertise
• You ask for help when you are unsure

What this does not look like:

• Giving tax or legal advice without appropriate qualifications
• Guessing or “figuring it out as you go”
• Taking on work you are not equipped to deliver

We protect client information at all times.

Our clients trust us with highly sensitive data. That trust must be protected.

What this means in practice:

• You use secure systems and processes
• You protect financial, payroll, and business data
• You understand your obligations under NZ privacy laws
• You ensure third-party tools (including AI) are used responsibly

What this does not look like:

• Sharing information without permission
• Sending sensitive data without proper checks
• Using tools or systems that put client data at risk

We behave in a way that reflects well on the profession.

How we show up matters.

What this means in practice:

• You communicate clearly and respectfully
• You manage difficult situations professionally
• You comply with relevant laws and regulations
• You represent your services honestly

What this does not look like:

• Publicly criticising clients or peers
• Misleading marketing or exaggerated claims
• Ignoring compliance obligations

We take responsibility for our work.

Professionalism includes ownership.

What this means in practice:

• You use clear engagement terms and agreements
• You keep accurate records and audit trails
• You address errors promptly and transparently
• You cooperate with NZQBA processes if required

What this does not look like:

• Ignoring mistakes
• Avoiding difficult conversations
• Passing responsibility to others

We stay within our role and do not compromise under pressure.

Strong boundaries protect everyone involved.

What this means in practice:

• You clearly define your scope of work
• You decline requests that fall outside your role
• You recognise when a client relationship is no longer appropriate
• You step back when needed

What this does not look like:

• Signing documents you are not authorised to sign
• Backdating or altering records at a client’s request
• Letting scope creep go unchecked

We use technology responsibly and remain accountable.

Technology supports our work – it does not replace our judgement.

What this means in practice:

• You review and validate all outputs
• You maintain oversight of automated processes
• You protect client data when using digital tools
• You understand the risks and limitations of AI

What this does not look like:

• Relying on automation without review
• Sending work without checking accuracy
• Using tools that compromise confidentiality

We operate within New Zealand’s legal framework.

Compliance is part of professional responsibility.

What this means in practice:

• You meet obligations across tax, payroll, and reporting
• You understand AML responsibilities where applicable
• You raise concerns when something is not right

What this does not look like:

• Ignoring non-compliance
• “Letting it slide” because a client is under pressure
• Avoiding difficult compliance conversations

We contribute to a stronger bookkeeping profession.

We are part of something bigger than our own business.

What this means in practice:

• You act in a way that builds trust in Bookkeepers
• You support peers and the wider community
• You invest in your own development
• You uphold the values of NZQBA

What this does not look like:

• Undermining professional standards
• Competing in a way that damages the profession
• Operating without regard for long-term impact

These standards are expected – and enforced.

If this Code is not upheld, NZQBA will step in.

Depending on the situation, this may include:

• Advisory discussions or warnings
• Mandatory retraining
• Suspension of membership
• Removal of membership

Serious breaches may also result in legal or regulatory consequences.