Caren J Moroney

Member’s name: Ms Caren J Moroney
Date of Hearing: 24 September 2014
Division: Queensland
Tribunal: Disciplinary Tribunal

On 24 September 2014 the Disciplinary Tribunal determined that as set out in Article 39(a)(ii)I of the Constitution, Ms Caren J Moroney failed to comply with any reasonable and lawful direction of the Board in failing to provide a satisfactory written explanation and documents in support to CPA Australia in response to a complaint made about her.

Ms Moroney did not attend the Disciplinary Tribunal Hearing.

Penalty and costs 

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

• a fine of $2000, a failure to pay the fine by the due date to result in forfeiture of Membership
• Ms Moroney is to provide to the satisfaction of the General Manager Professional Conduct a response and any relevant documents to CPA Australia’s letter of 10 March 2014 within 20 business days, a failure to comply to result in forfeiture of Membership
• Ms Moroney reply to the ethical letter from the client’s new accountants dated 18 October 2013 and provided a copy to the General Manager Professional Conduct within 20 business days, a failure to comply to result in forfeiture of Membership

Ms Moroney was ordered to pay costs of $837.76.

Ms Moroney failed to meet the above requirements and her membership was forfeited.