David B Melville

Member’s name: Mr David B Melville
Date of Hearing: 12 November 2013
Division: Western Australia
Tribunal: Disciplinary Tribunal

On 12 November 2013 the Disciplinary Tribunal found Mr David B Melville breached:

• Article 39(a)(ii)A of the Constitution in that he breached the Competency Requirements for Auditors of Self Managed Superannuation Funds (Competency Requirements) in undertaking the audit of a self managed superannuation fund (SMSF) for 2009 without holding a CPA Australia (or other recognised) Public Practice Certificate
• Article 39(a)(ii)A of the Constitution in that he breached the Competency Requirements in failing to hold a current policy of professional indemnity insurance when undertaking the audit of a SMSF for 2009
• Article 39(a)(ii)A of the Constitution in that he breached By-Law 5.2(b)(ii) in failing to provide CPA Australia with a satisfactory written explanation and documents in support in response to a complaint made about him despite seven written requests
• Article 39(a)(ii)I of the Constitution in that he "failed to comply with any reasonable and lawful direction of the Board or its delegate which relates to a matter concerning the good order and administration of the Company …" in failing to provide CPA Australia with a satisfactory written explanation and documents in support in response to a complaint made about him despite seven written requests.

Mr Melville did not attend the Disciplinary Tribunal Hearing.

Penalty and Costs

The Disciplinary Tribunal found the Complaints sustained and imposed the following penalty:

• Forfeiture of Membership until Mr Melville provides a written explanation and documents in support to the satisfaction of the General Manager Professional Conduct in response to CPA Australia’s letter to him of 14 September 2012.
• Prior to any application for readmission by Mr Melville:
  • if undertaking audits or offering public accounting services he first successfully complete the Public Practice Program (or its equivalent) and provide proof that he has appropriate professional indemnity insurance
  • pay all outstanding Membership subscriptions
  • pay a fine of $1000
  • pay CPA Australia’s costs of $823.