Name not disclosed

Member’s name: Name not disclosed
Date of Hearing: 21 July 2015
Division: New Zealand
Tribunal: Disciplinary Tribunal

On 21 July 2015 the Disciplinary Tribunal found a Member breached:

• Article 39(A)(ii)B.2) of the Constitution in that he was guilty of conduct not in the best interests of the CPA Australia or its Members
• Article 39(a)(ii)C of the Constitution in that he failed to observe a proper standard of professional care skill or competence,

when acting as a liquidator of a company, in respect of:

• his delay when appointed as liquidator in notifying the IRD of the discontinuance of the liquidation of the company and delay in delinking the company from the Member’s firm's tax agent registration
• preparation of a statement of receipts and payments that was false or misleading
• the Member’s responses to CPA Australia were false or alternatively, misleading.

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

Penalty and costs

The Disciplinary Tribunal found the Complaints sustained and imposed the penalty of a severe reprimand for each Complaint found sustained.

The Member was ordered to pay CPA Australia’s costs of $AUD1909.66.

The Disciplinary Tribunal determined that exceptional circumstances existed and ordered that the Member’s name be withheld from publication.