Name not disclosed

Member’s name: NAME NOT DISCLOSED
Date of Hearing: 27 April 2022
Division: South Australia
Tribunal: Disciplinary Tribunal Hearing 

On 27 April 2022 the Disciplinary Tribunal found that a Member breached CPA Australia’s Constitution Article 39(a)(ii)A:

1. For the period 3 June 2020 to 24 November 2020, in that they breached Rule 113.1 of APES 110 by failing to comply with the fundamental principle of Professional Competence and Due Care, including failure to comply with Rule3.3 of APES 210, by failing to:

   • attain and maintain professional knowledge and skill at the level required to ensure that a client or employing organisation receives competent Professional Activities, based on current technical and professional standards and relevant legislation; and

   • act diligently and in accordance with applicable technical and professional standards.

2. In that they breached Rule 112.1 of APES 110 by failing to comply with the fundamental principle of Objectivity in that they failed to comply with the obligation of independence as required in Rule 400.11 and/or 400.12 of APES 110 in conducting the Audit of the Client in the period 30 June 2020 to 24 November 2020.

The Member attended the Disciplinary Tribunal Hearing and admitted the first Complaint. The Member denied the second complaint.

Penalty and Costs:

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

Complaint 1

• admonishment

Complaint 2

• admonishment

Complaints 1&2:

• complete a Quality Review or its equivalent within 12 months or such time agreed by the General Manager Professional Conduct.

The Disciplinary Tribunal took into consideration exceptional circumstances and decided to not publish the member’s name.

The Disciplinary Tribunal imposed the following contribution to costs for payment by the member, $2,674.99.