Lindsay Wells

Member's name: Mr Lindsay Malcolm Andrew Wells
Date of Hearing: 30 November 2020
Division: Victoria
Tribunal: Disciplinary Tribunal

On 30 November 2020 the Disciplinary Tribunal found that Mr Lindsay Wells breached:

1. Article 39(a)(ii)F of the Constitution in that he has “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 regulatory authority in any jurisdiction” in respect of a decision of the Tax Practitioners Board dated 30 January 2020 that terminated his registration as an individual Tax Agent from 7 April 2020.
2. Article 39(a)(ii)(A) of the Constitution, in that the Member “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 breaching By-Law 5.2(a)(ii) and By-Law 5.2(b)(ii) by not providing a satisfactory response to CPA Australia, within 10 Business Days or at all.

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

Penalty and costs

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

Complaint 1:

• suspension of membership for a period of one year starting from the date Mr Wells provides:
  • his application for the cancellation of his Public Practice Certificate (PPC), which must be submitted by 14 December 2020 or his Membership will be forfeited, and
  • he meets all other requirements to the satisfaction of the General Manager Professional Conduct
• a fine of $2000.

Complaints 2 and 3:

• a severe reprimand for each complaint
• a fine of $2000 for each complaint, a total of $4000.

The Disciplinary Tribunal imposed costs in the amount of $2557.78.