Mei Ling (Anita) Cheung

Member’s name: Ms Mei Ling (Anita) Cheung CPA
Date of Hearing: 11 September 2014
Division: New South Wales
Tribunal: Disciplinary Tribunal

On 11 September 2014 the Disciplinary Tribunal found Ms Mei Ling (Anita) Cheung breached Article 39(a)(ii)F of the Constitution in that she was the subject of an adverse finding in respect of a Decision of the Tax Practitioners Board (TPB) dated 25 March 2014 which suspended her registration as a Tax Agent for three months until 22 July 2014.

The TPB found Ms Cheung had lodged 67 income tax returns with the ATO based upon documents provided by a 3rd party, without meeting with any of those tax payers or making enquiries of them when discrepancies were identified. All 67 returns were later found to be fraudulent.

Ms Cheung attended the Disciplinary Tribunal Hearing and admitted the Complaint.

Penalty and costs 

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

• a severe reprimand
• a fine of $3000, a failure to pay that fine by the due date to result in forfeiture of Membership until paid in full
• that Ms Cheung successfully complete a Quality Review (QR) by 20 December 2014, a fail to receive a certificate of completion of her QR to result in forfeiture of Membership until completed

Ms Cheung was also ordered to pay costs of $631.02.