Name not disclosed

Member’s name: Name not disclosed
Date of Hearing: 18 December 2018
Division: New South Wales
Tribunal: Disciplinary Tribunal

On 18 December 2018 the Disciplinary Tribunal found the member breached Article 39(a)(ii)A of the 28 April 2014 CPA Australia Constitution:

• in that the member breached 9.5(b) of the 1 July 2016 By-Laws by failing to comply with all Quality Review requirements and successfully completing a periodic Quality Review within the prescribed timeframes
• in that the member breached 5.2(a)(ii) of the 1 July 2016 By-Laws by failing to provide a satisfactory explanation in writing in respect to matters referred to in a Complaint dated 15 March 2018.

The member attended the Disciplinary Tribunal Hearing via teleconference.

Penalty and costs

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

• provide to CPA Australia a copy of the ‘Quality Control Manual’ and ‘Risk Management Framework’ for the member’s firm
• provide evidence to the satisfaction of the General Manger Professional Conduct (GMPC) of enrolment in a course in self-managed superannuation fund (SMSF) auditing
• provide evidence to the satisfaction of the GMPC of the successful completion of the above SMSF auditing course by 30 June 2019
• successfully complete a compliant Quality Review by 30 June 2019 at the member’s own cost.

The member was ordered to pay CPA Australia’s costs of $562.42.

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