John Michael

Member’s name: Mr John Michael
Date of Hearing: 11 August 2011
Division: Victoria
Tribunal: Disciplinary Tribunal

On 11 August 2011 the Disciplinary Tribunal found Mr John Michael breached:

• Article 39(a)(ii)A of the Constitution in that he breached By-Law 9.5(b) in that he failed to undertake and complete a Quality Assurance Review despite having been selected to do so in 2009.
• Article 39(a)(ii)l of the Constitution in that he "failed to comply with any reasonable and lawful direction of the Board or its delegate which relates to the good order and administration of the Company..." in failing to respond to correspondence from CPA Australia in relation to a complaint about his conduct.

Penalties and costs

The Disciplinary Tribunal imposed the following penalties and costs:

• In relation to failing to respond to correspondence from CPA Australia, a severe reprimand.
• In relation to failing to undertake a Quality Assurance Review, suspension of membership until the earlier of either:
  1. the completion of a Quality Assurance Review with:
     1. the exit interview to be completed by 11 November 2011,
     2. all reports completed and provided to CPA Australia by 12 December 2011, and
     3. all follow up reports, if required, to be completed and lodged with CPA Australia no later than 30 June 2012.
     OR
  2. if Mr Michael no longer offers public accounting services, he voluntarily returns his Public Practice certificate to CPA Australia for cancellation.
  a failure to meet any of the above requirements and dates to result in forfeiture of Membership.
• if the Public Practice Certificate is cancelled as set out above, Mr Michael must complete the entire Public Practice Program, including any residential component applicable at the time, prior to making an application to have a new Public Practice Certificate issued.
• Should Mr Michael’s membership be forfeited for failing to meet any of the above requirements within 
  the stated timeframes, including a failure to pay costs, prior to any application for readmission:
  1. Mr Michael must first complete the CPA Program as a non Member; and
  2. successfully complete a QAR and any follow up Review and/ or assurances.
• Mr Michael was also ordered to pay costs of $593, a failure to pay those costs within 30 days of receipt
  of invoice to result in forfeiture of Membership.