Alexander B Whitehead

Member’s name: Mr Alexander B Whitehead
Date of Hearing: 14 June 2017
Division: New South Wales
Tribunal: Disciplinary Tribunal

On 14 June the Disciplinary Tribunal found Mr Alexander B Whitehead breached:

• Article 39(a)(ii)F of the Constitution in that he was the subject of an adverse finding in relation to his conduct arising from findings made by Her Honour Davies J in a judgment of the Federal Court dated 16 September 2014 in C & O Voukidis v Break Fast Investments [2014] FCA 1000
• Article 39(a)(ii)F of the Constitution in that he was the subject of an adverse finding in respect of a Decision of Chartered Accountants Australia + New Zealand’s Professional Conduct Tribunal dated 17 May 2016 arising out of the above Court case in which CAANZ reprimanded M Whitehead
• Article 39(a)(ii)C of the Constitution in that Mr Whitehead failed to observe a proper standard of professional care, skill or competence as an auditor in that he did not identify sufficient appropriate audit evidence to support his opinion in financial reports that he prepared for a client in 2 July 2014, in that they did not present accurately the financial position of the entities he audited as set out in the above Court Decision.

Mr Whitehead 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 on each Complaint sustained.

Mr Whitehead was ordered to pay CPA Australia's costs of $893.30.