Henry N Bernard CPA

Member’s name: Mr Henry N Bernard CPA
Date of Hearing: 8 September 2016
Division: Victoria
Tribunal: Disciplinary Tribunal

On 8 September 2016 the Disciplinary Tribunal found Mr Henry N Bernard breached:

Article 39(a)(ii)A of the Constitution in that he breached By-Law 9.5(b) in that failing to successfully complete a periodic Quality Review within the Quality Review Prescribed Timeframes
Article 39(a)(ii)A of the 28 April 2014 Constitution in that he breached APES 325 in failing to have a documented Risk Management Framework for his Firm.
Mr Bernard attended the Disciplinary Tribunal Hearing and admitted the Complaints.

At the Hearing, Mr Bernard provided a copy of his Risk Management Framework.

Penalty and costs

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

• a severe reprimand on each Complaint sustained
• a fine of $1,000 payable within 60 days
• that within 180 days, Mr Bernard must successfully complete a compliant Quality Review.

Should Mr Bernard fail to pay the fine and costs, or complete his Quality Review within the time stipulated by the Tribunal, his Membership will be forfeited until he has complied.

Mr Bernard was ordered to pay CPA Australia’s costs of $684.80.