Mr Mark G Connor CPA

Member’s name: Mr Mark G Connor CPA
Date of Hearing: 18 December 2012
Division: Western Australia
Tribunal: Disciplinary Tribunal

On 18 December 2012 the Disciplinary Tribunal found Mr Mark G Connor breached:

• Article 39(a)(ii)B 2)of the Constitution in that he was “guilty of conduct which is derogatory to, or not in the best interests of the Company or its Members”, and
• Article 39(a)(ii)A of the Constitution in that he “breached this Constitution … By-Laws, Code of Professional Conduct or the Applicable Regulations” in breaching mandatory section 150.1 of APES 110 which requires members to “avoid any action or omission that the Member knows or should know may discredit the profession”

in respect of three emails sent by Mr Connor to 3rd parties on CPA Australia letterhead which were offensive, and unprofessional.

At the Hearing Mr Connor admitted the breaches.

The Disciplinary Tribunal found the complaints sustained.

Penalty and Costs

The Disciplinary Tribunal handed down the following sanction and costs:

• a severe reprimand in respect of each breach
• that Mr Connor successfully complete the Ethics & Governance Segment of the CPA Program by 30 December 2013, a failure to do so to result in forfeiture of Membership until completed
• that Mr Connor pay costs of $677, a failure to pay those costs by the due date to result in forfeiture of Membership.