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Andrew Laing
Member’s name: Andrew Laing
Date of Hearing: 5 July 2023
Division: Queensland
Tribunal: Disciplinary Tribunal
On 5 July 2023, the Disciplinary Tribunal found Mr Andrew Laing breached CPA Australia’s 14 May 2019 Constitution:
- Article 39(a)(iii) in that he was, “Closely Associated with a Practice Entity which has become Insolvent: (A) At the time the Practice Entity became Insolvent; or (B) At any time during the 2 years prior to the Practice Entity becoming Insolvent”, in relation to Laing Accounting Pty Ltd being Insolvent.
Mr Laing attended the Disciplinary Tribunal Hearing and admitted the complaint.
The Disciplinary Tribunal found the Complaint sustained and imposed the following penalties:
- A severe reprimand.
- Immediate cancellation of Mr Laing’s Public Practice Certificate (PPC) and he is not eligible to reapply for a PPC for a period of five years.
- Mr Laing must successfully complete, at his own cost, a suitable course of study approved by the General Manager Professional Conduct (GMPC), in company directors’ duties and obligations, within 12 months or other such time as agreed by the GMPC.
- A Fine of $2,000.
The Member was ordered to pay a contribution to CPA Australia’s costs of $2,450.