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Lachlan A Stevenson
Content Summary
Member’s name: Mr Lachlan A Stevenson
Date of Hearing:29 August 2018
Division: Queensland
Tribunal: Disciplinary Tribunal
On 29 August 2018 the Disciplinary Tribunal found Mr Lachlan Stevenson breached:
- Article 39(a)(ii)B.1) of the Constitution, in that he was guilty of ‘dishonourable practice in any profession or undertaking’ in falsifying the signature of his employer in a ‘Statement from SMSF auditor supervisor’ lodged, or to be lodged, with the Australian Securities and Investments Commission (ASIC) in support of his application for registration as an approved SMSF auditor.
- Article 39(a)(ii)B.2) of the Constitution, he was guilty of ‘conduct which is derogatory or not in the best interests of the Company or its Members’ in using the electronic signature of his employer in a ‘Statement from SMSF auditor supervisor’ lodged, or to be lodged, with ASIC in support of his application for registration as an approved SMSF auditor, without his employer’s knowledge or consent.
Mr Stevenson attended the Hearing and denied the Complaints.
Penalty and costs
The Disciplinary Tribunal found the Complaints sustained and imposed the following penalties:
- forfeiture of Membership for 4 years from the date of the Hearing
- prior to any application for readmission, Mr Stevenson must successfully complete an ethics course approved by the General Manager Professional Conduct
- a fine of $1500
Mr Stevenson was ordered to pay CPA Australia’s costs of $665.46.