Raymond Carty | CPA Australia

Member’s name: Raymond John Carty
Date of Hearing: 7 December 2023
Division: New South Wales
Tribunal: Disciplinary Tribunal

On 7 December 2023 the Disciplinary Tribunal found Mr Raymond John Carty breached CPA Australia’s 11 May 2022 Constitution:

Article 36(a), in that he “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 19 January 2023 to terminate his registration as a tax agent.
Article 36(a), that he “committed, participated in or been involved with an Adverse Event” as defined in Article 76(c) of the 11 May 2022 Constitution as having “breached this Constitution (or a constitution of the Company in force from time to time before the Amending Date), By-Laws, Code of Professional Conduct or the Applicable Regulations” by being the sole director of a company that was the subject of an adverse finding by the Tax Practitioners Board that terminated the company’s registration.

Mr Raymond Carty attended the Disciplinary Tribunal Hearing and denied the complaints.

Penalty and Costs:

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

Complaint 1:

Forfeiture of membership

A condition for readmission to membership is that Mr Carty’s application cannot proceed until Mr Carty has provided evidence to the General Manager Professional Conduct that all outstanding superannuation to the Australian Taxation Office has been paid and all amounts owing to the Australian Taxation Office are up to date.

Complaint 2:

A severe reprimand
Mr Carty must undertake a CPA Australia Best Practice Program Review within 12 months of regaining his Public Practice Certificate, at his expense.

The Member was ordered to pay a contribution to CPA Australia’s costs of $2320.00.