Bradley J Groves

Member’s name: Mr Bradley J Groves
Date of Hearing: 27 September 2017
Division: Queensland
Tribunal: Disciplinary Tribunal

On 27 September 2017, the Disciplinary Tribunal at Townsville found Mr Bradley J Groves breached:

• Article 39(a)(ii)C of the Constitution in that he failed to observe a proper standard of professional care, skill or competence in failing to lodge with the Australian Taxation Office:
  • two clients’ personal income tax return for the years 2011 to 30 June 2013
  • company returns for financial years 2011 to 2013
  • partnership returns for the financial years June 2011 to June 2013
  • BAS for eleven quarters for the partnership from 1 July 2011 to 31 March 2014
• Article 39(a)(ii)B.2) of the Constitution in that he was guilty of conduct derogatory to or not in the best interests of CPA Australia or its Members, in not lodging BAS for the eleven quarters referred to above resulting in the Partnership incurring an ATO tax debt in respect of which he did not advise his clients
• Article 39(a)(ii)B.2) of the Constitution in that he was guilty of conduct derogatory to or not in the best interests of CPA Australia or its Members in relation to his conduct as set out above in failing to lodge on time, or at all, and failing over a number of years to protect the interests of his clients.

Mr Groves attended the Disciplinary Tribunal Hearing and admitted the Complaints.

Penalty and costs

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

• forfeiture of Membership
• Mr Groves is not entitled to readmission to Membership until 30 June 2019
• should Mr Groves be readmitted to Membership, it will be at CPA and not FCPA status.

Mr Groves was ordered to pay costs of $928.66 prior to any application to readmission.