Michelle McGarry

Member’s name: Michelle McGarry
Date of Hearing: 13 December 2021
Division: New South Wales
Tribunal: Disciplinary Tribunal 

On 13 December 2022 the Disciplinary Tribunal found that Mrs Michelle McGarry breached CPA Australia’s 14 May 2019 Constitution:

Volume 1

Complaint 1:

• Article 39(a)(ii)A when she failed to act diligently in accordance with applicable technical and professional standards when providing Professional Services to her client by reason of her breach of Section 9.2 of APES 220 Taxation Services, by using tax refunds to settle her fees without the agreement of the Client in Writing in respect of refunds in the total sum of $77,165.37 received by her from the ATO in the period 6 May 2016 to 26 February 2020 for BAS lodgements lodged by her on behalf of her Client.

Volume 2

Complaint 1:

• Article 39(a)(ii)(A) when she breached By-Law 9.1(a), by providing Public Accounting Services within the Commonwealth of Australia without holding a current Public Practice Certificate.

Mrs McGarry attended the Disciplinary Tribunal Hearing and denied Complaint 1 of Volume 1 and admitted Complaint 1 of Volume 2. 

Penalty and Costs:

The Disciplinary Tribunal imposed the following penalties for the Complaints sustained:

Volume 1

Complaint 1:

• forfeiture of membership

Volume 2

Complaint 1:

• forfeiture of membership, not eligible for readmission if offering Public Accounting Services. 

The Member was ordered to contribute to the payment of CPA Australia’s costs in the amount of $2,000 ($1,000 for each Complaint sustained).