Ian G MacCulloch
Content Summary
Member’s name: Mr Ian G MacCulloch
Dates of Hearing: 7 April 2016
Division: New South Wales
Tribunal: Disciplinary Tribunal
On 7 April 2016 the Disciplinary Tribunal found Mr Ian G MacCulloch breached Article 39(A)(ii)G of the Constitution on two occasions in respect of being found guilty by the Local Court of New South Wales in September 2015 of one count of breaching section 178BA(1) of the Crimes Act 1900 (NSW) (Act) and one count of breaching section 192E(1) of the Act.
The Court found that over a five year period, Mr MacCulloch had stolen around $364,918 in his position as the former financial officer of Kambala Girls School.
Mr MacCulloch was sentenced to an effective term of imprisonment of eighteen months to be served by way of intensive correction order.
Mr MacCulloch attended the Disciplinary Tribunal Hearing and admitted the Complaints.
Penalties and costs
The Disciplinary Tribunal found the Complaints sustained and imposed the penalty of forfeiture of Membership for five years.
In doing so, the Tribunal took into account that Mr MacCulloch had made full restitution, the Court had found his prospects of reoffending were low and that Mr MacCulloch had pleaded guilty at an early stage.
The Disciplinary Tribunal also ordered that should Mr MacCulloch seek readmission to Membership at the expiration of five years, his status be reduced from FCPA to CPA status.
Mr MacCulloch was also ordered to pay CPA Australia’s costs of $977.13.