John Gordon

Member’s name: John Gordon
Date of Hearing: 8 November 2022
Division: Victoria
Tribunal: Disciplinary Tribunal

On 8 November 2022, the Disciplinary Tribunal found that Mr Gordon breached CPA Australia’s 14 May 2019 Constitution:

• Article 39(a)(ii)(A), when he “breached this Constitution (or the constitution of the Company in force immediately before the Amending Date), By-Laws, Code of Professional Conduct or the Applicable Regulations” by failing to comply with APES 110 Code of Ethics for Professional Accountants.
• Article 39(a)(ii)(A), when he “breached this Constitution (or the constitution of the Company in force immediately before the Amending Date), By-Laws, Code of Professional Conduct or the Applicable Regulations” by breaching By-Law 5.2(a)(ii) of the 6 December 2021 By-Laws by failing to provide a satisfactory explanation with respect to the matters referred to in the Complaint.
• Article 39(a)(ii)(A), when he “breached this Constitution (or the constitution of the Company in force immediately before the Amending Date), By-Laws, Code of Professional Conduct or the Applicable Regulations” by breaching By-Law 5.2(b)(ii) of the 6 December 2021 By-Laws by failing to provide the requested information within 10 Business Days.
• Article 39(a)(ii)(C), when he “failed to observe a proper standard of professional care, skill or competence” by failing to exercise professional care, skill or competence with respect to the signing of a company’s annual returns by the public officer.

Mr Gordon attended the Disciplinary Tribunal and admitted the Complaints.

Penalty and Costs:

The Disciplinary Tribunal sustained the complaints and imposed the following penalties:

Complaint 1:

• a severe reprimand
• Mr Gordon to successfully complete a compliant CPA Australia Best Practice Program (Review), or its equivalent, within 12 months or such time as allowed by the General Manager Professional Conduct; should he fail to successfully complete the Review in the required timeframe, his membership of CPA Australia is to be forfeited.

Complaint 2:

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

Complaint 3:

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

Complaint 4:

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

The Disciplinary Tribunal imposed a contribution to CPA Australia’s costs of $2,458.