Liying Tong

Member’s name: Liying Tong
Date of Hearing: 17 November 2021
Division: New South Wales
Tribunal: Disciplinary Tribunal

On 17 December 2021 the Disciplinary Tribunal found that Ms Liying Tong breached CPA Australia’s 14 May 2019 Constitution:

1. Article 39(a)(ii)F in that Ms Tong 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 other regulatory authority in any jurisdiction” in respect of a decision by a statutory body dated 18 August 2020.
2. Article 39(a)(ii)C when Ms Tong failed to observe a proper standard of professional care, skill or competence in respect to a decision by the Tax Practitioners Board dated 18 August 2020.

Ms Tong did not attend the Disciplinary Tribunal Hearing 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:

Complaint 1:

• forfeiture of membership for a period of two years commencing 18 August 2020
• within 12 months of readmission, or a date determined by the General Manager Professional Conduct, Ms Tong must complete the Ethics and Governance Segment of the CPA Program.

Complaint 2:

• forfeiture of membership for a period of three years commencing 18 August 2020
• within 12 months of readmission, or a date determined by the General Manager Professional Conduct, Ms Tong must complete the Australia Taxation Segment of the CPA Program.

The forfeiture periods for Complaints 1 and 2, are to be served concurrently.

Ms Tong was ordered to contribute $2,458 to CPA Australia’s costs.