Brent West

Member’s name: Brent West
Date of Hearing: 25 September 2024
Division: Victoria
Tribunal: Disciplinary Tribunal

On 25 September 2024, the Disciplinary Tribunal found Mr Brent West breached CPA Australia’s 14 May 2019 Constitution:

• Article 39(a)(ii)(C), when he “failed to observe a proper standard of professional care, skill or competence” by failing to have a “Notice of Intent to Claim or Vary a Deduction for Personal Super Contributions” lodged prior to lodging a client’s Individual Taxation Return.
• Article 39(a)(ii)(A), when he “breached this Constitution (or the constitution of the Company in force immediately before the Amending Date), By-Laws, Code of Professional Conduct or the Applicable Regulations” by failing to provide appropriate training and supervision to staff as required by APES 110 Code of Ethics for Professional Accountants (sub-section 113, R113.2), being the Code of Professional Conduct.

Mr West 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.

Complaint 2:

• A severe reprimand.
• A Fine in the amount of $5,000.00
• Mr West must successfully complete CPA Australia’s online courses “People and Workflows” and “Developing Employees” by 30 November 2024. A failure to complete these courses will result in the forfeiture of his CPA Australia membership.
• Mr West must undertake a CPA Australia Best Practice Program Review by 25 September 2025, or as otherwise determined by the General Manager Professional Conduct.

Mr West was ordered to pay a contribution to CPA Australia’s costs of $14,078.50.