Wesley Hall

Member’s name: Wesley Hall
Date of Hearing: 18 July 2024 
Division: New South Wales 
Tribunal: Disciplinary Tribunal

On18 July 2024, the Disciplinary Tribunal found Mr Wesley Hall breached CPA Australia’s 11 May 2022 Constitution Article 36(a) in that he 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:

1. Comply with APES 110 Code of Ethics for Professional Accountants, the Code of Professional Conduct, and APES 210 Conformity with Auditing and Assurance Standards, an Applicable Regulation, by failing to exercise independence as an auditor by auditing financial statements that prepared by his Approved Practice Entity for self-managed super funds. 
2. Maintain sufficient working papers to evidence audit procedures performed as required by Applicable Regulations.
3. Meet the requirements of APES 220 Taxation Services.
4. Meet the requirements of APES 315 Compilation of Financial Information.
5. Disclose limited liability as required by the Professional Standards Scheme in accordance with APES 110 Code of Ethics for Professional Accountants, the Code of Professional Conduct.
6. Correctly use the CPA Australia Public Practice Logo on business stationary as required by By-Law 9.7.
7. Comply with a Letter of Undertaking dated 4 July 2026 by failing to notify CPA Australia upon resumption of performing self-managed superannuation find audits.
8. Successfully complete a Quality Review within the Quality Review Prescribed Timeframe.

Mr Wesley Hall did attend the Disciplinary Tribunal Hearing. Mr Hall admitted Complaint 6 and denied complaints 1, 2, 3, 4, 5, 7 and 8.

Penalty and Costs:

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

Complaint 1:

• Forfeiture of membership not eligible for readmission for two years.
• Prior to readmission, the member is to successfully complete a short course in Auditor Independence Requirements as approved by the General Manager Professional Conduct (GMPC).
• The GMPC to notify the Australian Securities Investments Commission (ASIC) and the Tax Practitioners Board (TPB) of the Disciplinary Tribunal determination.

Complaints 2, 3 and 4:

• A severe reprimand for each complaint.
• Successfully complete the CPA Australia online course “Professional Ethics in Focus” to the satisfaction of the GMPC by 17 January 2025.

Complaints 5 and 6:

• Admonishment for each Complaint

Complaint 7:

• A severe reprimand.
• Successfully complete the CPA Australia online course styled “Professional Ethics” to the satisfaction of the GMPC by 17 January 2025.

Complaint 8:

• Forfeiture of membership, not eligible for readmission for two years.
• Prior to readmission, if the member is also applying for a Public Practice Certificate, he must successfully complete a compliant Practice Review.

As a general condition of readmission, Mr Hall must have successfully completed the courses outlined in the penalties for complaints 1 to 4 and 7.

The Member was ordered to pay CPA Australia’s costs of $25,968.40.