Code of Ethics

Code of Conduct & Ethics

This code of Conduct & Ethics outlines the legal and ethical standards for members of New Zealand Qualified Bookkeeper Associayion (NZQBA). This Code is intended to deter wrongdoing and to promote the ethical conduct of all members.

1. Compliance with Laws, Rules and Regulations

NZQBA requires that all members comply with all New Zealand laws, rules and regulations. You are expected to use sound judgment and common sense to comply with all applicable laws, rules and regulations.

If you become aware of the violation of any law, rule or regulation, it is your responsibility to self- report the matter to the Membership Co-Ordinator at

2. Conflicts of Interest

Members must act in the best interests of the profession. You must refrain from engaging in any activity or having a personal interest that presents a “conflict of interest.” It is your responsibility to disclose any transaction or relationship that reasonably could be expected to give rise to a conflict of interest.

3. Confidentiality

Members must maintain the confidentiality of confidential information entrusted to them in their capacity as a NZQBA member. Unauthorized disclosure of any confidential information is prohibited.

4. Honest and Ethical Conduct and Fair Dealing

Members should deal honestly, ethically and fairly with employers, businesses and clients. Statements regarding members products and services must not be untrue, misleading, deceptive or fraudulent. You must not take unfair advantage of anyone through manipulation, concealment, abuse of privileged information, misrepresentation of material facts or any other unfair-dealing practice.

5. Admission to membership

The Membership Manager will decide whether or not to grant membership to NZQBA. If this is declined, the member applicant can submit an appeal notice to the NZQBA CEO who will then ultimately decide whether to grant membership to NZQBA or not.

6. Ending membership

Membership may be terminated if:

  • The member fails to make payment of their membership fees
  • The member resigns in writing to the NZQBA membership manager
  • Any member is subject of a complaint or investigation regarding a breach of the Code or Conduct & Ethics.

7. Complaints

Anyone may make a complaint to NZQBA alleging that a member has breached NZQBA’s Code of Conduct & Ethics. Complaints must be made in writing to

8. Consideration of complaint

If a complaint is received, the Membership Co-ordinator will write to the member informing them that a complaint has been received and request a response within 10 working days.

The Membership Co-odrinator will then present the complaint and the member response to the CEO of the NZQBA and a decision will be made as to whether to terminate the member, allow the member to continue practising as a NZQBA Bookkeeper or write to the member seeking further information.

9. Continuing Education

Certified Members are required to complete 20 CPD hours per annum and Qualified Members are required to complete 25 CPD hours per annum. Members must sign an annual CPD declaration form.

10. Use of NZQBA logo

Members are permitted to use the Certified or Qualified Bookkeeper logo once they hold the relevant status. are a member. Members must follow the branding guidelines when using the NZQBA member logos