Jon Fletcher

Member’s name: Jon Fletcher CPA
Date of Hearing: 14 April 2022
Division: New South Wales
Tribunal: Disciplinary Tribunal 

On 14 April 2022 the Disciplinary Tribunal found that Mr Fletcher breached CPA Australia’s 14 May 2019 Constitution Article 39(a)(ii)A:

1. In having breached Section 130.1 of APES 110 in the period from January 2019 to December 2019, by failing to comply with the fundamental principle of Professional Competence and Due Care in failing to:
   a) maintain professional knowledge and skill at the level required to ensure that clients or employers receive competent Professional Service; and
   b) act diligently in accordance with applicable technical and professional standards when providing Professional Services.
2. In having breached Rule 113.1 of APES 110 in the period from January 2020 to December 2020 by failing to comply with the fundamental principle of Professional Competence and Due Care in failing to:
   a) maintain professional knowledge and skill at the level required to ensure that clients or employers receive competent Professional Service; and
   b) act diligently in accordance with applicable technical and professional standards when providing Professional Services.
3. In having breached Section 290.6 and/or 290.7 of APES 110 by failing to comply with the obligation of independence in the conduct of the Audits of Clients of the Firm in the period January 2019 to 31 December 2019.
4. In having breached Rule 400.11 of APES 110 by failing to comply with the obligation of independence in the conduct of the Audits of Clients of the Firm in the period 1 January 2020 to December 2021.

Mr Fletcher attended the Disciplinary Tribunal Hearing and admitted the Complaints.

Penalty and Costs:

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

Complaint 1 and 2:

• admonishment
• successfully complete a Quality Review within 12 months or such time as the General Manager Professional Conduct (GMPC) may allow.

Complaints 3 and 4:

• admonishment.
• successfully complete the online CPA Australia Not For Profit Audit Requirements course or its equivalent, within 12 months or such time as the GMPC may allow. 

The Member was ordered to contribute to CPA Australia’s costs the amount of $2,881.74.