Chartered Accountants Australia and New Zealand (CA ANZ) is the professional body for chartered accountants and one part of its role is to investigate complaints against members. This episode of Small Firm, Big Impact takes a closer look at the conduct process, how the disciplinary bodies within CA ANZ work and what members should do if a complaint is made against them. Australian Conduct Leader Kate Dixon and New Zealand Conduct Leader Rebecca Stickney join host Gillian Bowen to explain.  

Resources referred to in the episode: 
The complaints page on the CA ANZ website
CA Advisory Group
CA Advisory Group Small Firm, Big Impact episode 
Decisions Register

Chartered Accountants Australia and New Zealand (CA ANZ) is the professional body for chartered accountants and one part of its role is to investigate complaints against members. This episode of Small Firm, Big Impact takes a closer look at the conduct process, how the disciplinary bodies within CA ANZ work and what members should do if a complaint is made against them. Australian Conduct Leader Kate Dixon and New Zealand Conduct Leader Rebecca Stickney join host Gillian Bowen to explain.  
Resources referred to in the episode: 
<ul>
<li data-leveltext="" data-font="Symbol" data-listid="2" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" aria-setsize="-1" data-aria-posinset="3" data-aria-level="1">The <a href="https://www.charteredaccountantsanz.com/about-us/complaints">complaints</a> page on the CA ANZ website</li>
<li data-leveltext="" data-font="Symbol" data-listid="2" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" aria-setsize="-1" data-aria-posinset="3" data-aria-level="1"><a href="https://www.charteredaccountantsanz.com/member-services/mentoring-and-support/ca-advisory-group">CA Advisory Group</a></li>
<li data-leveltext="" data-font="Symbol" data-listid="2" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" aria-setsize="-1" data-aria-posinset="3" data-aria-level="1">CA Advisory Group <a href="https://www.charteredaccountantsanz.com/news-and-analysis/news/podcasts/small-firm-big-impact/s3e18-how-to-get-help-with-ethical-dilemmas">Small Firm, Big Impact</a> episode </li>
<li data-leveltext="" data-font="Symbol" data-listid="2" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" aria-setsize="-1" data-aria-posinset="3" data-aria-level="1"><a href="https://www.charteredaccountantsanz.com/about-us/complaints/decisions-register">Decisions Register</a> </li>
</ul>

‘Small Firm, Big Impact’ is the podcast small and medium sized practices need right now. The latest series is full of factual and practical content from experts, giving chartered accountants, the up-to-date information they need to do their jobs. Each episode Chartered Accountants ANZ Public Affairs Manager Gillian Bowen will pick the brains of a range of people across the profession including CA ANZ experts as well as guests who know a thing or two about public practice.

‘Small Firm, Big Impact’ is the podcast small and medium sized practices need right now. The latest series is full of factual and practical content from experts, giving chartered accountants, the up-to-date information they need to do their jobs. Each episode Chartered Accountants ANZ Public Affairs Manager <a href="https://www.linkedin.com/in/gillian-bowen-7b310215b/" aria-label="Link Gillian Bowen">Gillian Bowen</a> will pick the brains of a range of people across the profession including CA ANZ experts as well as guests who know a thing or two about public practice.

Giving Chartered Accountants, the up-to-date information they need to do their jobs.

Small Firm, Big Impact

Small Firm, Big Impact is our long-form podcast exploring the biggest ideas, challenges, and opportunities reshaping smaller accounting firms across Australia and New Zealand. 

Hosted by Lisa Lintern from CA ANZ External Affairs, each episode dives into the leadership perspectives, strategic decisions, and real-world stories that help smaller firms stay future-ready in a rapidly changing environment. 

Whether it’s innovation, practice growth, technology, client expectations, or the evolving role of the practitioner, these conversations give you context, clarity, and inspiration to lead with confidence. 

For quick regulatory updates and time-sensitive news, explore our companion podcast, Small Firm, Big Impact Express. 

 

Disclaimer: The opinions and statements expressed in this podcast are provided for general information only and are not intended to be legal, professional or financial advice, nor do they reflect the opinions of Chartered Accountants ANZ. To the fullest extent permitted by law, Chartered Accountants ANZ is not liable for any statement or opinion, or for any error or omission in this podcast, nor is it liable for any direct, indirect, special or consequential losses or damages of any kind, or loss of profit, loss or corruption of data, business interruption or indirect costs, arising out of or in connection with this podcast or the information contained in it, whether such loss or damage arises in contract, negligence, tort, under statute, or otherwise.

Small Firm, Big Impact is our long-form podcast exploring the biggest ideas, challenges, and opportunities reshaping smaller accounting firms across Australia and New Zealand.&nbsp;
Hosted by Lisa Lintern from CA ANZ External Affairs, each episode dives into the leadership perspectives, strategic decisions, and real-world stories that help smaller firms stay future-ready in a rapidly changing environment.&nbsp;
Whether&nbsp;it&rsquo;s&nbsp;innovation, practice growth, technology, client expectations, or the evolving role of the practitioner, these conversations give you context, clarity, and inspiration to lead with confidence.&nbsp;
For quick regulatory updates and time-sensitive news, explore our companion podcast,&nbsp;Small Firm, Big Impact Express.&nbsp;
&nbsp;
Disclaimer: The opinions and statements expressed in this podcast are provided for general information only and are not intended to be legal, professional or financial advice, nor do they reflect the opinions of Chartered Accountants ANZ. To the fullest extent permitted by law, Chartered Accountants ANZ is not liable for any statement or opinion, or for any error or omission in this podcast, nor is it liable for any direct, indirect, special or consequential losses or damages of any kind, or loss of profit, loss or corruption of data, business interruption or indirect costs, arising out of or in connection with this podcast or the information contained in it, whether such loss or damage arises in contract, negligence, tort, under statute, or otherwise.

The CA ANZ complaints process

https://api.omny.fm/orgs/a34d9ae1-e217-41ad-8f3d-aae30005ee78/clips/75f5cb3d-d48a-473b-a212-b176000951db/transcript

Introduction

What is GIC and why it matters

Inside the GIC remission review (findings)

Why remission decisions are inconsistent

When GIC becomes unfair for clients

Recommendation: remission and payment plans

Can you challenge a GIC decision?

What practitioners can do instead

Recent ATO changes and what they mean

What’s next: online services for agents

Final thoughts and resources

In this episode of Small Firm, Big Impact, we unpack how the ATO manages remission of the General Interest Charge (GIC) and what it means for accounting firms and their clients. 

With rising cost pressures and increased scrutiny, GIC is becoming a bigger issue in practice. But how remission decisions are made, and why outcomes can vary, is not always clear. 

Our host, Lisa Lintern, is joined by Ruth Owen, Inspector-General of Taxation and Taxation Ombudsman, who shares insights from a recent review into GIC remission, and the key issues raised by CA ANZ members. 

In this episode, we discuss: 
How the ATO approaches GIC remission decisions 
Why inconsistency occurs, and what’s changing 
When practitioners should consider applying for remission 
Practical ways to support clients facing growing GIC 
What informal review options are available if decisions are declined 

Resources mentioned: 
CA ANZ submission on GIC remission 
Tax Ombudsman review into GIC remission 
ATO changes to GIC remission (January 2026) 
Visit the podcast page for more resources 

In this episode of Small Firm, Big Impact, we unpack how the ATO manages remission of the General Interest Charge (GIC) and what it means for accounting firms and their clients.&nbsp;
With rising cost pressures and increased scrutiny, GIC is becoming a bigger issue in practice. But how remission decisions are made, and why outcomes can vary, is not always clear.&nbsp;
Our host,&nbsp;Lisa Lintern,&nbsp;is joined by Ruth Owen, Inspector-General of Taxation and Taxation Ombudsman, who shares insights from a recent review into GIC&nbsp;remission,&nbsp;and the key issues raised by CA ANZ members.&nbsp;
In this episode, we discuss:&nbsp;
<ul>
<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="3" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}" data-aria-posinset="1" data-aria-level="1">How the ATO approaches GIC remission decisions&nbsp;</li>
</ul>
<ul>
<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="3" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}" data-aria-posinset="2" data-aria-level="1">Why inconsistency occurs, and what&rsquo;s changing&nbsp;</li>
</ul>
<ul>
<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="3" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}" data-aria-posinset="3" data-aria-level="1">When practitioners should consider applying for remission&nbsp;</li>
</ul>
<ul>
<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="3" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}" data-aria-posinset="4" data-aria-level="1">Practical ways to support clients facing growing GIC&nbsp;</li>
</ul>
<ul>
<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="3" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}" data-aria-posinset="5" data-aria-level="1">What informal review options are available if decisions are declined&nbsp;</li>
</ul>
Resources&nbsp;mentioned:&nbsp;
<ul>
<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="3" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}" data-aria-posinset="6" data-aria-level="1"><a href="https://www.charteredaccountantsanz.com/member-services/technical/tax/tax-in-focus/submission-to-tax-ombudsmans-review-on-remission-of-general-interest-charge">CA ANZ submission on GIC remission</a>&nbsp;</li>
</ul>
<ul>
<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="3" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}" data-aria-posinset="7" data-aria-level="1"><a href="https://www.taxombudsman.gov.au/reviews_reports/atos-management-of-remission-of-the-general-interest-charge/">Tax Ombudsman review into GIC remission</a>&nbsp;</li>
</ul>
<ul>
<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="3" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}" data-aria-posinset="8" data-aria-level="1"><a href="https://www.charteredaccountantsanz.com/member-services/technical/tax/tax-in-focus/first-steps-toward-greater-consistency-in-gic-remissions">ATO changes to GIC remission (January 2026)</a>&nbsp;</li>
</ul>
<ul>
<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="3" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}" data-aria-posinset="9" data-aria-level="1"><a href="https://www.charteredaccountantsanz.com/news-and-analysis/news/podcasts/small-firm-big-impact/s6e3-ato-gic-remission-why-decisions-vary-and-what-to-do">Visit the podcast page for more resources&nbsp;</a></li>
</ul>

ATO GIC remission: why decisions vary and what to do

Join Tax Management New Zealand (TMNZ) Strategic Advisor Chris Cunniffe FCA, as he reveals the findings of the 2025 Inland Revenue Satisfaction Survey, a joint initiative between TMNZ and Chartered Accountants Australia and New Zealand.

Chris provides insights into New Zealand’s rising tax debt, what agents think about IR’s increasing tax audit engagements, the rollout of the Government’s Investment Boost policy, and the experiences of tax agents dealing with Inland Revenue.

Resources referred to in this episode:
IR Satisfaction Survey Results slides
Smaller Practices Centre
Contact the podcast

Note: this episode was recorded in December 2025.

Join Tax Management New Zealand (TMNZ) Strategic Advisor Chris Cunniffe FCA, as he reveals the findings of the 2025 Inland Revenue Satisfaction Survey, a joint initiative between TMNZ and Chartered Accountants Australia and New Zealand.
Chris provides insights into New Zealand&rsquo;s rising tax debt, what agents think about IR&rsquo;s increasing tax audit engagements, the rollout of the Government&rsquo;s Investment Boost policy, and the experiences of tax agents dealing with Inland Revenue.
Resources referred to in this episode:
<ul>
<li><a href="https://www.tmnz.co.nz/wp-content/uploads/2025/11/TMNZ-IR-Satisfaction-Survey-2026.pdf">IR Satisfaction Survey Results slides</a></li>
<li><a href="https://www.charteredaccountantsanz.com/member-services/your-member-benefits/smaller-practices-centre">Smaller Practices Centre</a></li>
<li><a href="mailto:podcast@charteredaccountantsanz.com">Contact the podcast</a></li>
</ul>
Note: this episode was recorded in December 2025.

Inland Revenue Satisfaction Survey: Key Insights from NZ Tax Agents

https://api.omny.fm/orgs/a34d9ae1-e217-41ad-8f3d-aae30005ee78/clips/f0d2e86d-7ea5-49a5-8669-b3da0018282a/transcript

Join Lisa Lintern, Chartered Accountants ANZ (CA ANZ) Group Executive External Affairs as she interviews Naomi Walsh FCA, the new CA ANZ President, about her goals for the year ahead.

Naomi shares her passion for supporting regional members, celebrates the diverse career paths Chartered Accountants can pursue, and highlights the importance of core skills and ethics in emerging fields like AI and sustainability.

Tune in for practical insights and inspiration for smaller firm leaders and ambitious CAs.

Resources referred to in this episode:
Naomi’s President’s Letter in Acuity (link to come)
The latest CA ANZ Remuneration Survey (link to come)
The CA ANZ Commitment
Contact the podcast

Join <a href="https://www.linkedin.com/in/lisa-lintern-comms/">Lisa Lintern</a>, Chartered Accountants ANZ (CA ANZ) Group Executive External Affairs as she interviews <a href="https://www.linkedin.com/in/walshnaomi/">Naomi Walsh FCA</a>, the new CA ANZ President, about her goals for the year ahead.
Naomi shares her passion for supporting regional members, celebrates the diverse career paths Chartered Accountants can pursue, and highlights the importance of core skills and ethics in emerging fields like AI and sustainability.
Tune in for practical insights and inspiration for smaller firm leaders and ambitious CAs.
Resources referred to in this episode:
<ul>
<li>Naomi&rsquo;s President&rsquo;s Letter in Acuity (link to come)</li>
<li>The latest CA ANZ Remuneration Survey (link to come)</li>
<li><a href="https://www.charteredaccountantsanz.com/news-and-analysis/news/the-chartered-accountants-commitment">The CA ANZ Commitment</a></li>
<li><a href="mailto:podcast@charteredaccountantsanz.com">Contact the podcast</a></li>
</ul>

Plans for the 2026 CA ANZ Presidency

https://api.omny.fm/orgs/a34d9ae1-e217-41ad-8f3d-aae30005ee78/clips/357e0be9-57e3-41db-8cde-b3ce016ad946/transcript

The CA ANZ complaints process

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