Allan Liang Wah Tan

Member’s name: Mr Allan Liang Wah Tan
Date of Hearing: 24 November 2020
Division: Victoria
Tribunal: Disciplinary Tribunal

On 24 November 2020 the Disciplinary Tribunal found the Member breached:

• Article 39(a)(ii)(A) of the Constitution, in that he “breached this Constitution (or the constitution of the Company in force immediately before the Amending Date), By-Laws, Code of Professional Conduct or the Applicable Regulations” in relation to his dealings with Say Foods Pty Ltd and its purchase of a restaurant business contrary to the Code of Professional Conduct.

Mr Tan attended the Disciplinary Tribunal hearing. The Member did not admit the Complaint.

Penalty and costs

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

• forfeiture of Membership
• a fine of $5000.

The Disciplinary Tribunal imposed the following conditions prior to any application for re-admission:

• Mr Tan must complete the Practice Management Program or its equivalent and obtain a Public Practice Certificate if in the opinion of the GMPC he is providing Public Accounting Services
• Mr Tan must successfully complete the Ethics and Governance segment of the CPA Program or its equivalent at the time, as a non-member
• that his allocated status is to be reduced from FCPA to CPA.

The Member was ordered to pay CPA Australia's costs of $2748.64.