Kimberley Baker

Member’s name: Mr Kimberley Baker
Date of Hearing: 22 October 2020
Division: Western Australia
Tribunal: Disciplinary Tribunal

On 22 October 2020 the Disciplinary Tribunal found Mr Kimberley Baker breached:

Volume 1 – Complaints 1 and 2:

1. Article 39(a)(iii) of the 14 May 2019 Constitution in that he, “A Member was Closely Associated with a Practice Entity which has become Insolvent:
   1. at the time the Practice Entity became Insolvent; or
   2. at any time during the two years prior to the Practice Entity becoming Insolvent”, in that the firm Burns & Baker Accountants Pty Ltd, of which he was a sole director, had a liquidator appointed upon the application of the Deputy of Commissioner to Taxation to the Federal Court of Australia on 11 June 2019.
2. Article 39(a)(ii)(A) of the Constitution in that he breached By-Law 5.2(a)(ii) in failing to respond to the particulars of the Complaint within 10 business days or at all. 

Volume 2 – Complaints 1 and 2:

1. Article 39(a)(ii)(B) of the 14 May 2019 Constitution in that he had “been guilty of:
   2) conduct which is derogatory to, or not in the best interest of the Company or its Members” by borrowing $500,000 from a client and failing to repay that loan.
2. Article 39(a)(ii)(A) of the Constitution in that he breached By-Law 5.2(a)(ii) in failing to respond to the particulars of the Complaint within 10 business days or at all.

Volume 3 – Complaints 1 and 2:

1. Article 39(a)(ii)(F) of the 14 May 2019 Constitution 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 a decision of the TPB dated 16 April 2020 that terminated his registration as a tax agent.
2. Article 39(a)(ii)(A) of the Constitution in that he breached By-Law 5.2(a)(ii) in failing to respond to the particulars of the Complaint within 10 business days or at all.

Mr Baker did not attend the Disciplinary Tribunal hearing or advise that he would have a representative appear on his behalf. As the Member was not in attendance a denial was entered for each Complaint on his behalf.

Penalty and costs

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

Volume 1

• Complaint 1:
  • forfeiture of Membership and not eligible for re-admission for five years from 22 October 2020.

• Complaint 2:
  • a severe reprimand
  • fine in the amount of $2000.

Volume 2

• Complaint 1:
  • forfeiture of Membership and not eligible for re-admission for 15 years from 22 October 2020.

• Complaint 2:
  • a severe reprimand
  • fine in the amount of $2000.

Volume 3

• Complaint 1:
  • forfeiture of Membership and not eligible for re-admission for three years from 22 October 2020.

• Complaint 2:
  • a severe reprimand
  • fine in the amount of $2000.

Prior to any application for readmission, Mr Baker must first pay the fines and costs. The Member was ordered to pay CPA Australia’s costs of $4599.13.