John Nicholls CPA

Member’s name: John Nicholls CPA
Date of Hearing: 10 December 2018
Division: Western Australia
Tribunal: Disciplinary Tribunal

On 10 December 2018 the Disciplinary Tribunal found Mr John Nicholls breached Article 39(a)(ii)F of the Constitution in that he had ‘been the subject of an adverse finding that has not been overturned on appeal in relation to the Member’s conduct, competence or recognition by any Court, professional body, statutory or other regulatory authority in any jurisdiction’, in respect of a Decision of the Tax Practitioners Board dated 29 May 2018.

Mr Nicholls attended the Disciplinary Tribunal Hearing accompanied by his representative and a person in support.

At the hearing Mr Nicholls admitted the Complaint.

Penalty and costs

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

• a severe reprimand
• a fine of $3000.

Mr Nicholls was ordered to pay a contribution to CPA Australia’s costs in the amount of AU$657.39.