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Colin Mackenzie
Member’s name: Colin Mackenzie
Date of Hearing: 30 June 2023
Division: Queensland
Tribunal: Disciplinary Tribunal
On 30 June 2023, the Disciplinary Tribunal found Mr Colin Mackenzie breached CPA Australia’s 11 May 2022 Constitution:
- Article 36(a) in that he had, “committed, participated in or been involved with an Adverse Event” as defined in Article 76(h) of the 11 May 2022 Constitution as having been “the subject of a final adverse finding in relation to the Member’s conduct, competence or recognition by any Court, professional body, statutory or other regulatory authority in any jurisdiction” in relation to the decision of the Tax Practitioners Board dated 24 November 2022 to terminate his registration as a Tax Agent from 16 January 2023 with a non-application period of two (2) years.
Mr Colin Mackenzie attended the Disciplinary Tribunal Hearing and admitted the Complaint.
Penalty and Costs:The Disciplinary Tribunal found the Complaint sustained and imposed the following penalties:
- Forfeiture of membership, not eligible to apply for readmission until 16 January 2025.
- The lowering of membership status from FCPA to CPA, not eligible to reapply for FCPA status if readmitted to membership.
In addition, the following conditions were imposed:
- Prior to any application for readmission Mr Mackenzie must complete a course in supervising others, to the satisfaction of the General Manager Professional Conduct (GMPC).
- Prior to any application to reinstate his Public Practice Certificate he must complete the CPA Australia Best Practice Program assessment to the satisfaction of the GMPC.
The Member was ordered to pay a contribution to CPA Australia’s costs of $ 2,790.94.