Michael R Hoff

Member’s name: Mr Michael R Hoff
Date of Hearing: 29 August 2017
Division: South Australia
Tribunal: Disciplinary Tribunal

On 29 August 2017 the Disciplinary Tribunal found Mr Michael R Hoff breached:

• Article 39(a)(ii)G of the Constitution on two occasions in respect of pleading guilty on 1 May 2015 before the Magistrates’ Court of South Australia to a failure to lodge his personal income tax returns with the Australian Taxation Office for the financial years ended 30 June 2012 and 2013 in respect of which he was convicted and fined $1250
• Article 39(a)(ii)A of the Constitution in that he breached By-Law 9.1(a) in that since around 2004, he had been providing Public Accounting Services without holding a CPA Australia (or other recognised) Public Practice Certificate.

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

Penalty and costs

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

• as regards failing to lodge his income tax returns, a severe reprimand
• as regards failing to hold a Public Practice Certificate, forfeiture of Membership
• prior to readmission to Membership: 
  • if offering Public Accounting Services, he must comply with all public practice requirements at the time
  • he first provides proof that he has complied with all existing continuing professional development requirements.

Mr Hoff was ordered to pay CPA Australia’s costs of $907.91 prior to any application of readmission.