Aaron Dunn

Member’s name: Aaron Dunn CPA
Date of Hearing: 25 May 2021
Division: Victoria
Tribunal: Disciplinary Tribunal Hearing

On 15 May 2021 the Disciplinary Tribunal found that Mr Aaron Dunn breached the 14 May 2019 Constitution (the Constitution):

1. Article 39(a)(ii)C in that he “failed to observe a proper standard of professional care, skill or competence” by failing to lodge 2017, 2018 and 2019 Annual Returns for clients in a timely manner.
2. Article 39(a)(ii)(A) 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 that he breached By-Law 5.2(b)(ii) of the 29 May 2020 By-Laws which provides:

(b) A PCO may at any time request a… Member to provide further information… in respect of the Complaint. Where any such request is made: …

(ii) a Member must provide the requested information within 10 Business Days… failing which, the Member will be in breach of this By-Law 5.2(b), which breach must be dealt with concurrently with the Complaint.

In having been notified by the PCO, by way of email dated 3 November 2020, requesting further information to his response dated 5 October 2020, being an update on the lodgment of the Annual Returns, he failed to provide any response at all.

Mr Dunn attended the Disciplinary Tribunal Hearing and admitted the Complaints.

Penalty and costs

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

Complaint 1:

• Member to actively communicate with both auditor and trustee prior to 2 June 2021 to facilitate all outstanding information to be provided to the appointed auditor for finalisation of the 2017 to 2019 inclusive audits
• Member to finalise lodgements of all outstanding SMSF and Unit Trust tax returns as early as possible but no later than close of business Tuesday 31 August 2021
• Member to pay all ATO interest and penalties in respect of all late lodgments for 2017 to 2019 years within 30 days of final determination by the ATO
• Member to notify and provide evidence of lodgments to the GMPC of CPA Australia also by 31 August 2021. Details of any extenuating circumstances preventing compliance with these directives to be advised to the GMPC by this date
• Member to handover all documents to the new accountant in completion of all outstanding lodgments
• Member must also successfully complete the CPA Quality Assurance Review or its equivalent at the time, by 25 May 2022 or at the discretion of the GMPC.

The following condition was imposed:

• failure to comply with any of the above directives to result in a forfeiture of membership and the Member will be ineligible to apply for re-admission until all the above requirements have been met.

Complaint 2:

• a severe reprimand
• a fine of $2000.

The Disciplinary Tribunal imposed the following costs to be paid $2678.