Aldo Dal Pozzo

Member’s name: Aldo Dal Pozzo CPA
Date of Hearing: 14 June 2018
Division: South Australia
Tribunal: Disciplinary Tribunal

On 14 June 2018 the Disciplinary Tribunal found Mr Aldo Dal Pozzo breached:

• Article 39(a)(iii)B of the Constitution in that he was Closely Associated with a Practice Entity which had become Insolvent within the prior two years
• By-Law 9.1 in providing Public Accounting Services since around 2009 without holding a Public Practice Certificate.

Mr Dal Pozzo attended the Disciplinary Tribunal Hearing and denied Complaint 2.

Penalty and costs

The Disciplinary Tribunal found the Complaints sustained and imposed a severe reprimand on each Complaint. In arriving at its Determination, the Disciplinary Tribunal noted:

• the practice entities’ sole creditor would be paid out in full
• the failure to hold a CPA Australia Public Practice Certificate was inadvertent owing to the Member transitioning from one entity to a different structure.

Mr Dal Pozzo was ordered to pay CPA Australia’s costs of $775.51.