Tiffany S Park | CPA Australia

Member’s name: Tiffany S Park
Date of Hearing: 22 August 2012
Division: New South Wales
Tribunal: Disciplinary Tribunal

On 22 August 2012 the Disciplinary Tribunal found Ms Tiffany S Park breached Article 39(a)(ii)B.2) of the Constitution in that she was guilty of "conduct which is derogatory to, or not in the best interests of the Company or its Members".

Following the completion of her 3 year mentor programme, Ms Park falsified the signature of her Mentor on the Mentor Testimonial submitted to CPA Australia.

At the Disciplinary Tribunal Hearing Ms Park admitted the breach.

The Disciplinary Tribunal took into account Ms Park’s genuine remorse, that this did not appear to be a pre-planned or calculated act, her naivete, external stressors that Ms Park was undergoing at the time and that her Mentor was subsequently supportive of her following CPA Australia’s investigation of this matter.

Penalties and costs

The Disciplinary Tribunal imposed the following sanction and costs:

suspension of membership for three years,
that prior to any application for readmission, Ms Park has first successfully completed the Ethics & Governance segment of the CPA Program, a failure to do so to result in her continuing suspension of
Membership until completed,
Ms Park pay costs of $650, a failure to pay those costs within 30 days to result in forfeiture of Membership.