Christopher Byrne

Member's name: Mr Christopher Byrne
Date of Hearing: 23 November 2020
Division: Queensland
Tribunal: Disciplinary Tribunal

On 23 November 2020, the Disciplinary Tribunal found that Mr Byrne breached:

1. Article 39(a)(ii)(F) of the 14 May 2019 Constitution, having 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 a decision of the Tax Practitioners Board dated 12 March 2020 that terminated his registration as a tax agent.
2. Article 39(a)(iii) of the 28 April 2014 Constitution, as “a Member was Closely Associated with a Practice Entity which has become Insolvent:
   1. at the time the practice entity became Insolvent;”
   in that the firm known as concord TBS had an Administrator appointed on 30 August 2017 and was placed into liquidation on 5 October 2017.

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

Penalty and costs

The Disciplinary Tribunal imposed the following penalties:

Complaint 1:

• forfeiture of membership, not eligible for readmission for a period of two years.

Complaint 2:

• forfeiture of membership, not eligible for readmission for a period of two years.

The above periods of forfeiture are to be served concurrently.

If Mr Byrne is re-admitted as a member of CPA Australia, his status will be reduced from FCPA to CPA.

The Member was ordered to pay CPA Australia's costs of $2458.00