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good afternoon and thanks for joining us for a tax practitioners board webinar my name is Ashley Bard and Iamp;#39;m joining you from Nal and nry Country I respectfully acknowledge the traditional owners and custodians of country throughout Australia and their continuing connection to land Waters and Community Iamp;#39;d like to pay my respect to them and their cultures and Elders past and present to begin I have a few quick housekeeping messages first to obtain a copy of todayamp;#39;s slide you can visit our webinars resources Hub at tb. weamp;#39;ll also email you a copy of the slides todayamp;#39;s webinar count towards your continuing professional education or CPE and you can claim one hour for attending in relation to claiming your CPE we will issue an ATT attendant certificate to those staying on for the duration of the session today we will look at the new code of professional conduct obligation weamp;#39;ll address when the requirements start and the transitional Arrange