Code of Conduct & Ethics

This Code of Conduct & Ethics establishes the ethical and legal standards that all members of the New Zealand Qualified Bookkeepers Association (NZQBA) are obligated to adhere to.

The primary aim of this Code is to prevent wrongdoing and foster ethical behavior among all members.

Compliance with Laws, Rules and Regulations

All NZQBA members are required to fully comply with all the laws, rules, and regulations of New Zealand. It is expected that you will exercise good judgment and practical wisdom in your adherence to applicable laws and regulations. Should you become aware of any violation of the law, rules, or regulations, it is your duty to promptly report such matters to the
Membership Manager at

Conflicts of Interest

In the best interests of maintaining the integrity of the profession, members must avoid any actions that could result in a “conflict of interest.” This includes abstaining from engaging in any activity or maintaining a personal interest that could present such a conflict. You have a responsibility to disclose any transaction or relationship that may reasonably give rise to a conflict of interest.


Members are obligated to uphold the confidentiality of all confidential information entrusted to them in their capacity as NZQBA members. Unauthorized disclosure of such confidential
information is strictly prohibited.

Honest, Ethical Conduct, and Fair Dealing

All members are expected to conduct themselves with honesty, ethical behavior, and fairness in their interactions with employers, businesses, and clients. Any statements made about the products and services of members must be accurate, honest, and not misleading, deceptive,
or fraudulent. Unfair practices, such as manipulation, concealment, misuse of privileged information, misrepresentation of facts, or any other form of unfair dealing, are strictly prohibited.

Membership Admission

The decision to grant membership to NZQBA is under the jurisdiction of the Membership Manager. In cases of membership denial, a member applicant has the right to submit an appeal notice to the NZQBA President. The final decision regarding membership will rest with
the NZQBA President.

Termination of Membership

Membership may be terminated under the following circumstances:

  • Failure to remit membership fees
  • Voluntary written resignation to the NZQBA Membership Manager
  • Where the NZQBA Disciplinary Panel has imposed it as a sanction.


Any individual has the right to lodge a complaint with NZQBA if they suspect a member of breaching the NZQBA Code of Conduct & Ethics. Formal complaints must be submitted in writing to and they will be dealt with in accordance with NZQBA’s disciplinary process.

Continuing Education

Certified Members are obligated to complete a minimum of 20 CPD hours annually, while
Qualified Members must fulfill 25 CPD hours annually. Members must also provide an annual declaration of CPD compliance.

Use of NZQBA logo

Upon attaining the relevant certification status and becoming a member, individuals are granted the permission to use the Certified or Qualified Bookkeeper logo. However, members are required to adhere to branding guidelines stipulated by NZQBA when utilizing the association’s logos.

By abiding by this Code of Conduct & Ethics, members contribute to the professionalism and credibility of the NZQBA while upholding the highest standards of integrity in their professional conduct.