Dougal McDowell CPA

Member’s name: Mr Dougal McDowell CPA
Date of Hearing: 7 March 2019
Division: New South Wales
Tribunal: Disciplinary Tribunal

On 7 March 2019 the Disciplinary Tribunal found Mr Dougal McDowell breached Article 39(a)(ii)C of the 28 April 2014 Constitution in that he failed to observe a proper standard of professional care, skill or competence by reason of his breach of:

1. Paragraph 6.15 of APES 310 “A Member in Public Practice shall not make a disbursement to or on behalf of a Client from a Trust Account that exceeds the amount of funds standing to the credit of that Client.”
2. Paragraph 7.4 of APES 310 “Subject to legislative requirements, a Member in Public Practice shall take reasonable steps to ensure that the Client authorises the Member’s Professional Body to have access to the Member’s Records in respect of Client Monies for the purposes of an inspection, quality review or disciplinary proceedings of the applicable Professional Body.”
3. Paragraph 4.6 of APES 310 “A Member in Public Practice shall implement appropriate internal controls and procedures in respect of the operation of a Trust Account and a Client Bank Account. The Member shall take all reasonable steps to ensure that those internal controls achieve the following objectives:
   
   (a) Client Monies are dealt with in accordance with the Client’s instructions and this Standard;
   (b) A Trust Account is properly safeguarded and accounted for; and
   (c) A Client Bank Account is properly safeguarded against unauthorised access or use.”

Mr McDowell attended the Disciplinary Tribunal Hearing and a denial of the Complaints was entered on his behalf.

Penalty and costs

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

• a severe reprimand
• provide an unqualified Trust Account audit report for the year ended 31 March 2019, by 30 June 2019
• provide an amended “Authority to Deduct’ form, to the satisfaction of the GMPC within seven days of the Hearing date (14 March 2019).

Mr McDowell was ordered to pay CPA Australia’s costs of $2534.35.