Disclosure Statement
Last updated: 12 June 2026
This Disclosure Statement applies to Michelle Jade Knight Pty Ltd ABN 35 648 914 014 trading as Little Miss Bookkeeping and Neapolitan Collective.
This page is intended to provide important information about our registrations, professional obligations, complaints process, TASA disclosures and other matters relevant to our services.
1. Our TPB registration details
The Tax Practitioners Board maintains a public register with details of registered, suspended and deregistered tax agents and BAS agents. The TPB register is available for the public to search. The TPB factsheet also confirms that the register assists clients to identify registered BAS agents and tax agents and view important information, including serious sanctions where applicable.
Our registration details are:
Little Miss Bookkeeping
BAS Agent Number: 26103165
Neapolitan Collective
Tax Agent Number: 26103144
You can also search the TPB public register directly via the TPB website.
2. TASA disclosure requirements
As registered tax practitioners, we are required to comply with the Tax Agent Services Act 2009, including the Code of Professional Conduct.
Under section 45 of the Tax Agent Services (Code of Professional Conduct) Determination 2024, registered tax practitioners are required to keep current and prospective clients informed of certain matters. The TPB guidance states this information must be provided in writing in a prominent, clear and unambiguous way.
3. Matters that may significantly influence your decision to engage us
We are required to advise you of any matter that could significantly influence your decision to engage us, or continue to engage us, for tax agent or BAS agent services.
As at the date of this Disclosure Statement, we are not aware of any matter that would significantly influence your decision to engage us or continue to engage us, including any matter that would adversely affect our ability to provide tax agent or BAS agent services to you.
This includes that, as at the date of this Disclosure Statement:
we are not aware of any current suspension of our TPB registration;
we are not aware of any current termination of our TPB registration;
we are not aware of any current condition imposed by the TPB that would prevent us from providing the services we offer;
we are not aware of any current event that would prevent us from providing tax agent or BAS agent services competently and lawfully.
You should refer to the TPB Register for current registration information.
4. Your rights and obligations under the taxation laws
The TPB has published an “Information for clients” factsheet that summarises important information about:
the TPB Register;
how to make a complaint to the TPB;
obligations of registered tax practitioners;
obligations of clients;
false or misleading statements;
safe harbour protections; and
other rights and responsibilities relevant to tax practitioner services.
You can access the TPB “Information for clients” factsheet through the TPB website. The TPB guidance notes that this factsheet can assist registered tax practitioners to satisfy part of their obligation to keep clients informed about rights, responsibilities and obligations.
As a client, your obligations generally include:
providing complete and accurate information;
telling us about changes that may affect your tax, BAS, payroll, superannuation or business obligations;
keeping appropriate records;
meeting lodgement and payment deadlines;
reviewing documents we prepare for you before they are lodged;
asking questions if you do not understand something;
not making false or misleading statements to us, the ATO or the TPB; and
cooperating with reasonable requests for information.
Our obligations generally include:
acting honestly and with integrity;
acting lawfully in your best interests;
managing conflicts of interest;
taking reasonable care to ensure taxation laws are applied correctly;
taking reasonable care to ensure services are provided competently;
maintaining confidentiality, unless disclosure is required or permitted by law;
advising you of relevant rights, responsibilities and obligations;
responding to your instructions and queries in a timely and professional way; and
complying with the Tax Agent Services Act 2009 and Code of Professional Conduct.
5. Complaints process
We take complaints seriously and aim to resolve issues promptly and professionally.
If you have a complaint about our services, please contact the team member you have been dealing with in the first instance.
If the issue is not resolved, please contact:
Michelle Knight, Director
Email: hello@littlemissbookkeeping.com.au
Please include:
your name;
your business name, if applicable;
the service or matter your complaint relates to;
a summary of your concern;
copies of any relevant correspondence or documents; and
the outcome you are seeking.
We will acknowledge your complaint, review the information provided and aim to respond within a reasonable period.
If you are not satisfied with our response, you may make a complaint to the Tax Practitioners Board. The TPB accepts complaints and information about registered tax practitioners and unregistered preparers through its online complaints process.
6. Scope of our services
Our services may include bookkeeping, BAS, payroll, superannuation, accounting, taxation, compliance, advisory, consulting, education and related business support services.
The exact scope of work we are responsible for will be set out in our proposal, engagement letter, service agreement, statement of work, email confirmation or other written agreement with you.
Unless expressly included in your engagement, our services do not include:
legal advice;
financial product advice;
audit or assurance services;
insolvency advice;
investment advice;
lending, mortgage or credit advice;
insurance advice;
employment law advice;
migration advice; or
any service we are not licensed, registered or authorised to provide.
Where appropriate, we may recommend that you seek advice from a lawyer, licensed financial adviser, auditor, insolvency practitioner, broker or other specialist.
7. Financial advice and SMSF matters
We may provide factual information, taxation advice and accounting support in relation to superannuation and self-managed superannuation funds where permitted.
We do not provide financial product advice unless expressly stated in writing and permitted by law. You should seek advice from an appropriately licensed financial adviser before making financial product, investment, insurance, superannuation or borrowing decisions.
8. Conflicts of interest
We have procedures to identify and manage actual, potential or perceived conflicts of interest.
If a conflict arises that may affect our ability to act for you, we will take reasonable steps to manage the conflict, which may include seeking your informed consent, limiting the scope of our work or ceasing to act.
9. Limitation of liability
Liability limited by a scheme approved under professional standards legislation.
