Duncan Bell

Member’s name: Mr Duncan Bell
Date of Hearing: 31 March 2021
Division: Northern Territory
Tribunal: Disciplinary Tribunal

On 31 March 2021, the Disciplinary Tribunal found Mr Bell breached the 14 May 2019 Constitution:

1. Article 39(a)(ii)(F) in that Mr Bell 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 relation to the decision of the Tax Practitioners Board dated 26 September 2019 to terminate his registration as a Tax Agent from 14 November 2019, with such decision to terminate his registration affirmed by the Administrative Appeals Tribunal on 14 July 2020 with the termination taking effect from 30 July 2020.
   
   
2. Article 39(a)(ii)(E) when he “became Insolvent” by presenting a Debtor’s Petition that was accepted by the Official Receiver on 7 July 2020.

Mr Bell attended the Disciplinary Tribunal Hearing and denied Complaint 1 and admitted Complaint 2.

Penalty and costs

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

• suspension from membership for the period of Mr Bell’s Bankruptcy
• Mr Bell’s CPA Australia membership status to be lowered from Fellow to CPA upon any reinstatement of his membership.

The Member was ordered to contribute to CPA Australia’s costs of $2458.

Prior to any application for readmission, Mr Bell must first pay CPA Australia.