Thomas A Stokes

Member’s name: Mr Thomas A Stokes CPA
Date of Hearing: 22 February 2018
Division: Western Australia
Tribunal: Disciplinary Tribunal

On 22 February 2018 the Disciplinary Tribunal found Mr Thomas A Stokes breached:

• Article 39(a)(ii)A of the Constitution in that he breached section 140.1(a) of APES 110 in disclosing confidential information of a client to a third party without the clients knowledge or consent
• Article 39(a)(ii)C of the Constitution in that he failed to observe a proper standard of professional care, skill or competence prior to lodging four annual returns for a client with the Australian Taxation Office in breach of section 388-70 of Schedule 1 of the Taxation Administration Act 1953, in that the client did not authorise the lodgement of those returns.

Penalty and costs

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

• in relation to the first matter, a severe reprimand
• in relation to the second matter, an admonishment
• Mr Stokes must complete a Quality Review by 31 January 2019, a failure to comply to result in forfeiture of Membership
• should Mr Stokes’ Membership be forfeited for the above reason, it is a condition of readmission that he first successfully complete a complaint Quality Review as a non-Member.

Mr Stokes was ordered to pay CPA Australia’s costs of $816.76.