Lex J Johnson

Member’s name: Ms Lex J Johnson
Date of Hearing: 28 April 2017
Division: Western Australia
Tribunal: Disciplinary Tribunal

On 28 April 2017 the Disciplinary Tribunal found Ms Lex J Johnson breached Article 39(a)(ii)B.2) of the Constitution in that she was guilty of conduct derogatory to or not in the best interests of CPA Australia or its Members in that between December 2014 and June 2015, she altered audit documents of eight self managed superannuation fund clients to show audits had been completed, when they had not.

Ms Johnson attended the Disciplinary Tribunal Hearing and admitted the Complaints.

Penalty and costs

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

• suspension of Membership
• Ms Johnson is not entitled to reinstatement to Membership for twelve (12) months from the date of the Hearing
• prior to reinstatement, Ms Johnson must first complete the Ethics and Governance segment of the CPA Program.

In imposing the penalty that it did, the Tribunal took into account extenuating mitigating personal circumstances concerning Ms Johnson at the time of the breaches, including that there was no loss to clients and no SMSF’s became non-compliant.

Ms Johnson was ordered to pay CPA Australia’s costs of $715.97.