Christopher R Kirkwood

Member’s name: Mr Christopher R Kirkwood
Date of Hearing: 15 March 2017
Division: Queensland
Tribunal: Disciplinary Tribunal

On 15 March 2017 the Disciplinary Tribunal found Mr Christopher R Kirkwood breached Article 39(a)(ii)G of the Constitution in respect of pleading guilty, on 8 March 2016, in the Queensland District Court, to three counts of breaching section 134.2(1) of the Criminal Code 1995 (Cth) – obtaining a financial advantage by deception.

The Court found that for the 2005, 2006 and 2007 tax years, Mr Kirkwood falsely declared that the trust which operated his accountancy practice had made distributions of income to his clients totaling $1.46 million over the three years, when it had not.

The total shortfall in income tax for those financial years was $377,732.

Mr Kirkwood was sentenced to two and a half years imprisonment to be released after nine months on a recognizance of $2000 to be of good behaviour for two years and make reparation to the Commonwealth of $377,732.

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

Penalty and costs

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

forfeiture of Membership

Mr Kirkwood is not eligible for readmission to Membership until the expiration of 30 years.

Prior to any application for readmission to Membership, Mr Kirkwood must pay CPA Australia’s costs of the Hearing of $924.98.