Rosemarie Brenda Guerin
Content Summary
Member’s name: Rosemarie Brenda Guerin
Date of Hearing: 22 November 2021
Division: New South Wales
Tribunal: Disciplinary Tribunal
On 22 November 2021, the Disciplinary Tribunal found that Ms Rosemarie Guerin breached CPA Australia’s 2019 Constitution:
Article 39(a)(iii), in that Ms Guerin was Closely Associated with a Practice Entity which has become Insolvent:
- at the time the Practice Entity became Insolvent; or
- at any time during the 2 years prior to the Practice Entity becoming Insolvent.
Ms Guerin attended the Disciplinary Tribunal Hearing and denied the Complaint.
Penalty and Costs:
The Disciplinary Tribunal found the Complaint sustained and imposed the following penalties:
- Forfeiture of membership for a period of 4 years. Prior to readmission Ms Guerin must provide evidence to the satisfaction of the General Manager Professional Conduct (GMPC) for the following matters:
- The winding up of Rose Guerin and Partners Pty Ltd (the Company) has been terminated.
- The terms of any Deed of Company Arrangement entered into by the Company have been complied with.
- The Company has come to an arrangement with the Australian Taxation Office for payment of outstanding BAS and tax payments, which arrangement is being complied with.
- Ms Guerin and the Company have lodged all outstanding BAS and income tax returns.
The date from which Ms Guerin may be readmitted, is the date determined by the GMPC, that Ms Guerin has provided the evidence satisfying the above requirements.
- Notwithstanding the penalties imposed in paragraph 1, Ms Guerin is not to be readmitted as a member until she has responded in full to any outstanding complaints, that have been initiated against her under CPA Australia’s Constitution and By-Laws.
- Upon readmission:
- Her status is to be reduced to CPA.
- Any outstanding complaints initiated are to be heard before a Disciplinary Tribunal (if required).
The Member was ordered to contribute to CPA Australia’s costs of $2,629.46.
