Arun Chand

Member’s name: Mr Arun Chand
Date of Hearing: 11 December 2019
Division: New South Wales
Tribunal: Disciplinary Tribunal

1. On 11 December 2019 the Disciplinary Tribunal found that Mr Chand breached the 28 April 2014 Constitution (“the Constitution”):
   
   Article 39(a)(ii)(F) 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 the decision of the Tax Practitioners Board (TPB) dated 3 May 2019 (Decision) which found that Mr Chand no longer met the requirements for registration that he is a fit and proper person as required by paragraph 20-5(1)(a) of the Tax Agent Services Act 2009 (TASA)
2. Article 39(a)(ii)B in that Mr Chand renewed his membership of CPA Australia by improper means in making false declarations when renewing his CPA Australia membership in 2014, 2015, 2016, 2017 and 2018 in failing to disclose his criminal conviction. In each of those years, Mr Chand was required to complete the process for renewal of his membership, which included confirming that he continued to be a fit and proper person in accordance with By-Law 3.16 and was required to disclose any circumstance that would affect this requirement

The member attended the Disciplinary Tribunal Hearing in person and admitted the Complaints.

Penalty and costs

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

• forfeiture of Membership, not eligible for readmission for a period of nine months.

Prior to any application for readmission, Mr Chand must produce evidence of completion of an ethics course to the satisfaction of CPA Australia’s General Manager of Professional Conduct.

Mr Chand was ordered to pay CPA Australia’s costs of $2450.04.