Roberto Marusco

Member’s name: Roberto Marusco
Date of Hearing: 23 May 2024
Division: Western Australia
Tribunal: Appeals Tribunal

On 23 May 2024, the Appeals Tribunal upheld the decision of the Disciplinary Tribunal of 21 June 2023.

The Appeals Tribunal set aside the penalties imposed by the Disciplinary Tribunal and determined the following:

Penalty and Costs:

The Appeals Tribunal found all the Complaints under appeal sustained and imposed the following penalties:

Volume 1

Complaint 1

• a severe reprimand
• a Fine of $2,000
• forfeiture of membership (to run concurrently with the forfeiture penalty for Complaint 2)
• member not eligible for membership for 2 years from the date of the Appeals Tribunal’s determination.

As a condition of re-admission to membership the member must complete the Ethics and Governance segment of the CPA Program, together with a further Ethics education program as approved by the General Manager Professional Conduct, prior to any application for re-admission. 

Complaint 2

• a severe reprimand
• forfeiture of membership (to run concurrently with the forfeiture penalty for Complaint 1)
• member not eligible for membership for 2 years from the date of the Appeals Tribunal’s determination.

Volume 2

Complaint 1

• A severe reprimand.

The Member was ordered to pay a contribution to CPA Australia’s Disciplinary Tribunal costs of $3,320.28, and the costs of the Appeals Tribunal amounting to $24,632.00.