Sasikumar Subramaniyam

Member’s name: Sasikumar Subramaniyam
Date of Hearing: 20 April 2023
Division: Victoria
Tribunal: Disciplinary Tribunal

On 20 April 2023 the Disciplinary Tribunal found Mr Sasikumar Subramaniyam breached the 14 May 2019 Constitution:

• Article 39(a)(ii)(C), in that he had “failed to observe a proper standard of professional care, skill or competence” in relation to his dealings with E-Green Enterprises Pty Ltd.
• Article 39(a)(ii)(C), in that he had “failed to observe a proper standard of professional care, skill or competence” by failing to provide terms of engagement as per APES 305 Terms of Engagement.

Mr Subramaniyam 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: 

• A severe reprimand.
• Successful completion of the “My Firm. My Future. Independence Requirements” online course conducted by CPA Australia, or its equivalent, as agreed with the General Manager Professional Conduct (GMPC) by 30 September 2023, or such time as allowed by the GMPC. Failure to do so to result in forfeiture of membership.

Complaint 2: 

• A severe reprimand.
• Successfully complete a compliant CPA Australia Best Practice Program assessment or its equivalent by 31 December 2023 or such time as allowed by the GMPC, failure to do so to result in forfeiture of membership.

The Member was ordered to pay a contribution to CPA Australia’s costs of $2,746.80.