Name not disclosed

Member’s name: Name not disclosed
Date of Hearing: 21 March 2013
Division: Western Australia
Tribunal: Disciplinary Tribunal

On 21 March 2013 the Disciplinary Tribunal found a Member breached:

• Article 39(a)(ii)A of the Constitution in that he breached mandatory section 140.4 of the Code of Ethics for Professional Accountants (APES 110)
• Article 39(a)(ii)B. 2) of the Constitution in that he has "been guilty of conduct which is derogatory to, or not in the best interest of the Company or its Members"

in respect of taking intellectual property to which he was not entitled to and which was the property of his former employer.

The Member attended the Disciplinary Tribunal Hearing and admitted the breaches.

Penalty and Costs

The Disciplinary Tribunal imposed the penalty of a severe reprimand and costs of $650, a failure to pay the costs by the due date to result in forfeiture of Membership.