Name not disclosed

Member’s name: Name not disclosed
Date of Hearing: 12 December 2016
Division: Victoria
Tribunal: Disciplinary Tribunal

On 12 December 2016 the Disciplinary Tribunal found a member breached:

• Article 39(a)(ii)A of the Constitution in that he breached:
  • By-Law 9.5(b) in failing to successfully complete a Quality Review within the Quality Review Prescribed Timeframes
  • By-Law 5.2(a)(ii) in failing to respond to Notices from Professional Conduct over five months in relation to the Quality Review
• Article 39(a)(ii)C of the Constitution in that he failed to observe a proper standard of professional care, skill or competence in respect of the taxation affairs of a client
• Article 39(a)(ii)A of the Constitution in that he breached By-Law 5.2(b)(ii) in failing to respond to Notices from Professional Conduct over four months in relation to the Complaint made by his client.

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

Penalty and costs

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

• in relation to his failure to respond to correspondence from Professional Conduct in relation to a Complaint made about him, a severe reprimand
• in relation to failing to attend to his client’s tax affairs, a severe reprimand
• in relation to failing to complete his Quality Review:
• the member must submit all outstanding trust account audits and finalise his Quality Review by 31 March 2017, a failure to comply to result in forfeiture of Membership
• if the member is forfeited, it is a condition of readmission that he first successfully complete a compliant Quality Review as a non member at his own cost.

The Member was ordered to pay CPA Australia’s costs totalling $1396.68.

The Disciplinary Tribunal took into account exceptional extenuating circumstances and ordered that the member’s name be withheld from publication. However the Tribunal determined that if the member is forfeited for the reasons outlined above, then his name will be disclosed.