Name Not Disclosed | CPA Australia

Member’s name: NAME NOT DISCLOSED
Date of Hearing: 23 November 2011
Division: Queensland
Tribunal: Disciplinary Tribunal

On 23 November 2011 the Disciplinary Tribunal found a Member breached:

Article 39(a)(ii)C of the Constitution in that the Member “failed to observe a proper standard of professional care, skill or competence" in that on behalf of a client on seven occasions in that the
Member lodged with the Australian Taxation Office two Income Tax Returns, three BAS and two Trust Returns after their due date for lodgement,

Article 39(a)(ii)C of the Constitution in that on behalf of a client the Member lodged with the ATO three Income Tax Returns, three BAS and two Trust Returns without the client/ entity authorising lodgement nor declaring in writing that the Member was authorised to lodge the Returns and BAS.

At the Hearing the Member admitted the 15 Complaints referred to above.

Penalties and costs

The Disciplinary Tribunal imposed the following penalty and costs:

On each of the 15 Complaints found sustained, a severe reprimand.
Costs of $712 payable within 30 days of receipt of invoice, a failure to pay to result in forfeiture of Membership.

The Tribunal took into account "exceptional circumstances" and determined that the outcome be published but that the Member’s name not be disclosed. However should the Member fail to pay the costs by the due date or appear before a Disciplinary Tribunal within two years and have any Complaints sustained, then the Member’s name will be disclosed.