Caren Moroney

Member’s name: Caren Moroney
Date of Hearing: 27 May 2021
Division: Queensland
Tribunal: Disciplinary Tribunal

On 27 May 2021, the Disciplinary Tribunal found that Ms Caren Moroney breached CPA Australia’s 14 May 2019 Constitution:

Volume 1:

• Article 39(a)(ii)C, when she ‘failed to observe a proper standard of professional care, skill or competence’ in the conduct of an audit for the purpose of the Agents Financial Administration Act 2014 (AFAA) in the circumstances set out in the letter from the Office of Fair Trading (Queensland) (OFT) to CPA Australia dated 16 June 2020.
• Article 39(a)(ii)A, when she breached By-Law 5.2(a)(ii) and/or 5.2(b)(ii), by failing ‘to provide a satisfactory explanation with respect to the matters referred to in a Complaint’ to CPA Australia.

Volume 2:

• Article 39(a)(ii)C, when she ‘failed to observe a proper standard of professional care, skill or competence’ in the preparation of taxation returns for a client when failing to prepare the taxation returns in a timely manner.
• Article 39(a)(ii)A, when she breached By-Law 5.2(a)(ii) and/or 5.2(b)(ii) by failing ‘to provide a satisfactory explanation with respect to the matters referred to in a Complaint’ to CPA Australia. 

Volume 3:

• Article 39(a)(ii)F, 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 (TPB) dated 18 February 2021. The TPB determined that Ms Moroney failed to comply with subsections 30-10(2), 30-10(7), 30-10(13) and 30-10(14) of the Code of Professional Conduct in the Tax Agent Services Act 2009 and imposed administrative sanctions on her including the suspension of her tax agent registration for a period of three months under section 30-25 of the TASA.
• Article 39(a)(ii)A, when she breached By-Law 5.2(a)(ii) and/or 5.2(b)(ii) by failing ‘to provide a satisfactory explanation with respect to the matters referred to in a Complaint’ to CPA Australia. 

Ms Moroney did not attend CPA Australia’s Disciplinary Tribunal and a denial of the Complaints was entered on her behalf.

Penalty and costs:

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

Volume 1 

Complaint 1: 

• a severe reprimand 
• successful completion by 31 December 2021 of the “My Firm. My Future” eLearning modules in:
  • Understanding and responding to your client’s needs
  • Wellbeing.

Failure to complete these courses by the above timeframe to result in the immediate forfeiture of her membership.

Complaint 2: 

• a severe reprimand
• a fine of $2,000.

Volume 2

Complaint 1:

• a severe reprimand
• successful completion of the “Applying Auditing Standards” online course by 31 December 2021.

Failure to complete this course by the above timeframe to result in the immediate forfeiture of her membership.

Complaint 2:

• a severe reprimand
• a fine of $2,000.

Volume 3

Complaint 1:

• forfeiture of membership, not eligible for readmission for a period of 6 months
• prior to readmission, she must successfully complete the Public Practice Program e-learning module.

Complaint 2

• a severe reprimand
• a fine of $2,000. 

In respect of all the Complaints, the Tribunal determined that Ms Moroney must complete a Quality Review upon her readmission as a CPA Australia member, at her own cost, to the satisfaction of the General Manager Professional Conduct (GMPC), within a timeframe agreed to by the GMPC.

Ms Moroney was ordered to contribute to CPA Australia's costs to the amount of $2,678.