Name not disclosed

Member’s name: Name not disclosed
Date of Hearing: 15 March 2017
Division: New South Wales
Tribunal: Disciplinary Tribunal

On 15 March 2017 the Disciplinary Tribunal found a member breached Article 39(a)(ii)B.2) of the Constitution on two occasions in that she was guilty of conduct derogatory to or not in the best interests of CPA Australia or its members in that after taking the Ethics & Governance Exam for Semester 1, 2016 the member:

• posted on an on-line forum excerpts from case studies specifically taken from that Exam
• sought ‘tips’ for the Strategic Management Accounting Exam which she was to sit later that month.

The member 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
• the member is not entitled to reinstatement for 12 months from the date of the Hearing
• that fail results be recorded for the Ethics & Governance Exam and the Strategic Management Accounting Exam that she sat in Semester 1, 2016.

The member was ordered to pay CPA Australia’s costs of $839.02.

The Disciplinary Tribunal took into account exceptional circumstances and ordered that the member’s name be withheld from publication.