Kamal Kishore

Member’s name: Mr Kamal Kishore
Dates of Hearing: 7 April 2016
Division: New South Wales
Tribunal: Disciplinary Tribunal

On 7 April 2016 the Disciplinary Tribunal found Mr Kamal Kishore breached:

• Article 39(A)(ii)B.2) of the Constitution in that he was guilty of conduct which is derogatory to, or not in the best interests of CPA Australia or its Members
• Article 39(a)(ii)F of the Constitution in that he had been the subject of an adverse finding that had not been overturned on appeal in relation to the Member’s conduct
• Section 140.1(b) of the Code of Ethics for Professional Accountants (APES 110) in that he used confidential information acquired from his former employer after he had resigned from that employment
• By-Law 9.1(a) in that since around August 2012, he had been offering Public Accounting Services without holding a Public Practice Certificate.

Mr Kishore's conduct arose out of a Judgement of the NSW Supreme Court in Charltons CJC v Fitzgerald & Ors. [2013] NSWSC 350, and Consequential Orders, which found Mr Kishore had solicited clients from his former employer twelve months prior and twelve months after he resigned his employment. The Supreme Court found Mr Kishore's conduct was characterised by 'dishonesty, misrepresentation and intrigue' and that he had 'engaged in a strategy of deception'.

Mr Kishore attended the Disciplinary Tribunal Hearing and denied all but the last Complaint.

Penalties and costs

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

• Forfeiture of Membership for two years
• Prior to any application for readmission, Mr Kishore must first, at his own cost:
  • Successfully complete the requirements of the Public Practice Program
  • Successfully complete a compliant Quality Review.

Mr Kishore was also ordered to pay CPA Australia's costs of $720.95.