OBS_VALUE:  In order to be eligible for enrolling to the CA Programme (and thus apply for full membership), the applicant must first be granted a provisional membership. As for BAS Agents, the Tax Practitioners Board provides for a conditional registration limiting the scope of services that can be provided given that the applicant does not fulfill all requirements                                                                                                                                                                                                                                                                                                                                             See also: https://www.tpb.gov.au/imposing-conditions-registration-bas-agent AND https://www.charteredaccountantsanz.com/become-a-member/memberships/chartered-accountant