Name Not Disclosed

Member’s name: Name not disclosed
Date of Hearing: 31 July 2024
Division: Western Australia
Tribunal: Disciplinary Tribunal

On 31 July 2024, the Disciplinary Tribunal found the Member had breached CPA Australia’s 11 May 2022 Constitution:

• Article 36(a), in that the Member had “committed, participated in or been involved with an Adverse Event” as defined in Article 76(c) 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 failing to comply with APES 110 Code of Ethics for Professional Accountants, the Code of Professional Conduct, as set out in a decision of the Fair Work Commission.

The Member attended the hearing and denied the Complaint.

Penalty and Costs:

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

• Forfeiture of membership, not eligible for readmission for two years from the date of the hearing.
• Prior to any application for readmission, evidence must be provided of the successful completion of the following CPA Australia online courses (or their equivalent at the time):
  • Professional Ethics
  • Professional Ethics in Focus
  • Ethics at Work.
• A Fine of $2,000.00.

The Member was ordered to pay CPA Australia’s costs of $13,022.50.