Vijay Kumar

Member’s name: Mr Vijay Kumar CPA
Date of Hearing: 16 October 2014
Division: Victoria
Tribunal: Disciplinary Tribunal

On 16 October 2014 the Disciplinary Tribunal found Mr Vijay Kumar breached Article 39(a)(ii)A of the Constitution in that he breached mandatory sections 9.2 and 9.3 of APES 220 ‘Taxation Services’ in that he:

• appropriated a client’s tax return without the consent of the client in writing
• failed to bank that client’s tax refund into a trust account.

Mr Kumar attended the Disciplinary Tribunal Hearing and admitted the Complaints.

Penalty and costs 

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

• a severe reprimand in respect of each Complaint
• that Mr Kumar complete the CPA Practice Management Distance Learning Program and pass the exam by 31 December 2015, a failure to comply by that date to result in suspension of Membership until completed.

Mr Kumar was also ordered to pay costs of $557.36.