Tram L A Tran | CPA Australia

Content Summary

Member’s name: Ms Tram L A Tran
Date of Hearing:30 May 2018
Division: New South Wales
Tribunal: Disciplinary Tribunal

On 30 May 2018 the Disciplinary Tribunal found Ms Tram Tran breached:

Article 39(a)(ii)B.2) of the Constitution in that Ms Tran was guilty of conduct derogatory to or not in the best interests of CPA Australia or its Members in respect of her conduct, as director of H Tran Partners:
- in failing to account to a client for a $63,208.08 SMSF tax refund due from the ATO
- in failing to account to a client for a $30,000 cheque earmarked to be deposited in an SMSF
section 130.5 of the Code of Ethics for Professional Accountants (APES 110), in failing to properly supervise her employees
Article 39(a)(ii)B.2) of the Constitution in that Ms Tran was guilty of conduct which is derogatory to or not in the best interests of CPA Australia or its Members in improperly having her clients sign a withdrawal of their Complaint to CPA Australia in exchange for receiving monies properly due to them
By-Law 5.2 in failing to respond to correspondence from Professional Conduct in relation to two separate Complaints made about her.

Ms Tran attended the Disciplinary Tribunal Hearing and denied the Complaints in part.

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

forfeiture of Membership for a period totalling ten (10) years
in relation to improperly forcing a client to withdraw their Complaint, three years (inclusive)
in relation to failing to respond to Professional Conduct in respect of two client Complaints, in respect of each, a severe reprimand and a fine of $1000
prior to any application for readmission, Ms Tran must:
- first successfully complete a Quality Review as a non-member at her own cost
- provide proof to the satisfaction of the General Manager Professional Conduct that the clients’ monies have been returned to them
- provide unqualified trust account audits in accordance with APES 310 for the two years prior or provide proof that she no longer operates a trust account
- have paid all fines and costs due to CPA Australia.

Ms Tran was ordered to pay CPA Australia’s costs totalling $1,447.97.