Michael Unicomb

Member’s name: Michael Unicomb
Date of Hearing: 19 April 2023
Division: New South Wales
Tribunal: Disciplinary Tribunal

On 19 April 2023, the Disciplinary Tribunal found that Mr Michael Unicomb breached: 

• Article 76(h) of the 11 May 2022 Constitution when he “committed, participated in or been involved with an Adverse Event” pursuant to Article 36(a) of the Constitution, in respect of a decision of the Tax Practitioners Board (TPB) made on 21 July 2022.
• Article 39(a)(ii)(G) of the 14 May 2019 Constitution, when he “pleaded guilty to, or been found guilty of (with or without conviction), any offence (criminal or otherwise, but excluding any offence relating to traffic infringement) before any Court in any jurisdiction (which, in the case of a finding or conviction has not been overturned on appeal) which in the reasonable opinion of the Board is likely to materially adversely reflect upon or affect the standing or reputation of the Company;” in relation to his guilty plea in respect of one count contrary to s 192E(1)(b) of the Crimes Act 1900 of making false statements to Westpac Bank.

Mr Unicomb 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:

• Forfeiture of membership, not eligible for readmission for a period of 5 years.

Complaint 2:

• Forfeiture of membership, not eligible for readmission for a period of 10 years.

Mr Unicomb was ordered to pay a contribution to CPA Australia’s costs of $2,458.00.