--- title: "Compliance, country by country" description: "What US, UK, Canadian and Australian rules mean for outsourced accounting — IRS §7216, FTC Safeguards, HIPAA, MTD, TPB BAS agents, PIPEDA." url: https://ledgerbpo.com/compliance/ updated: 2026-09-11 publisher: LedgerBPO (SS Support Network LLC) language: en-US --- # Compliance, country by country Offshore accounting compliance depends on the country. In the US we work under IRS section 7216 consent and the FTC Safeguards Rule and never sign returns; in the UK we prepare MTD-compatible workings and you or your accountant submit; in Australia we prepare BAS workpapers for your TPB-registered agent and never lodge; in Canada we prepare returns for your CPA to EFILE. This page lists each rule and what we do about it. - §7216 consent handled - MTD-compatible workings - BAS workpapers only - CPA files in Canada Updated September 2026 [Get a custom quote](https://ledgerbpo.com/get-a-quote/)[Ask the Compliance Desk](https://ledgerbpo.com/compliance-desk/) ## Country by country | Market | Rule | What it requires | What LedgerBPO does | | --- | --- | --- | --- | | US | IRS section 7216 | Written taxpayer consent before tax return information is disclosed to a preparer outside the US | Consent templates supplied to firms; work starts only when consent is on file | | US | PTIN and signing | Paid preparers who sign need a PTIN | Preparation support only; your firm reviews, signs and e-files | | US | FTC Safeguards Rule | Tax preparers are financial institutions: written security plan, MFA, encryption | Written information security program; controls on the security page | | US | HIPAA | Business associate agreements, training, access logs for PHI | BAA signed; HIPAA-trained billing staff; PHI limited to the assigned team | | US | TCPA and FDCPA | Rules for outbound calls and debt collection | First-party calls only under your brand; consent and time windows honored; never a third-party collector | | UK | Making Tax Digital | Digital records and quarterly submissions for VAT and, from April 2026, Income Tax above £50,000 | MTD-compatible software and workings; you or your accountant submit | | UK | MLR 2017 (AML) | Accountancy service providers carrying on business in the UK need supervision | Offshore delivery model disclosed to every UK client; the UK accountant or agent who signs remains the supervised person, and we prepare the workings under their supervision | | UK | UK GDPR | Data processing agreement and international transfer safeguards | DPA with IDTA or addendum; privacy notice on this site | | UK | PECR and Ofcom | Rules for outbound calls and electronic marketing | Call windows and opt-outs honored; no cold marketing calls | | AU | Tax Practitioners Board | Only a registered BAS agent may provide BAS services for a fee | BAS workpapers for your registered agent or accountant; we never prepare or lodge BAS | | AU | Privacy Act (APP 8) | Cross-border disclosure transparency | Disclosure in the privacy policy; data-processing addendum available | | AU | ACMA | Rules for outbound calls | Call windows and Do Not Call Register honored | | CA | EFILE | Only registered EFILE transmitters file returns | Preparation support for your CPA, who files | | CA | PIPEDA and Quebec Law 25 | Consent and cross-border transparency | Privacy policy addendum; DPA available | | CA | CRTC | Unsolicited telecommunications rules | First-party calls to existing customers only; National DNCL respected | | All | Payments | Custody of client funds | You approve and release every payment; we never move money | | All | Audit and attest | Opinions require a licensed auditor | We support your auditor with schedules and tie-outs; no opinions | Sources: irs.gov, ftc.gov, hhs.gov, gov.uk, tpb.gov.au, oaic.gov.au, canada.ca, crtc.gc.ca. This page is a summary, not advice; see the [security page](https://ledgerbpo.com/security/) for controls and the [DPA](https://ledgerbpo.com/dpa/) for processor terms. ## Frequently asked questions ### Does using an offshore team break any US rule for my CPA firm? No, provided section 7216 consent is obtained before tax return information is disclosed to a preparer outside the United States, your firm reviews and signs the return, and the firm’s written security plan covers the vendor. We supply the consent language and operate inside those limits. ### Can you lodge my BAS in Australia? No. Only a TPB-registered BAS agent may provide BAS services for a fee. We prepare the workpapers, GST reconciliation and PAYG withholding schedules for your registered agent or accountant, who reviews and lodges. ### Are you supervised for anti-money-laundering in the UK? We serve UK clients from outside the UK and disclose that model plainly. Whether an offshore provider carrying on business from abroad requires UK supervision is being confirmed with a UK adviser; your UK accountant remains your supervised adviser and we do not act as one. ### Who is responsible for filing? You, your CPA, accountant or registered agent. We prepare workings, drafts and slip data to a filing-ready standard; the responsible person reviews and files. That division is written into every engagement. ### Do you give tax or legal advice? No. We apply the rules that govern bookkeeping and preparation support and point you to the authority or your adviser for decisions. The Compliance Desk answers process questions about MTD, BAS, GST or section 7216 within 2 business days. Next step ## Books closed. Invoices paid. Every month. Tell us what is going on with your books or billing. You will hear from a named person within 1 business day, with a custom quote and a plan for the first close. - Reply from a named person within 1 business day - No setup fee, month-to-month - Your software, your data, no lock-in Start with a custom quote [Get a custom quote](https://ledgerbpo.com/get-a-quote/) [Book a 20-minute call](https://ledgerbpo.com/book-a-call/) Or call [+1-657-777-0006](tel:+16577770006) during US, UK or Australian business hours. --- Source: https://ledgerbpo.com/compliance/ · Contact: https://ledgerbpo.com/contact/ · Full site map for agents: https://ledgerbpo.com/llms.txt