Peter John Smith FCPA

Member’s name: Peter John Smith FCPA
Date of Hearing: 6 February 2025
Division: Victoria
Tribunal: Disciplinary

On 6 February 2025, the Disciplinary Tribunal found Mr Peter John Smith breached CPA Australia’s 11 May 2022 Constitution:

• Article 36(a), when he “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 provide appropriate training and supervision as required by subsection 113 of APES 110 Code of Ethics for Professional Accountants, being the Code of Professional Conduct.

Mr Smith attended the Tribunal and denied the complaint.

Penalty and Costs:

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

• A severe reprimand.
• Mr Smith is to undertake a Practice Review in the second cycle of 2025 to the satisfaction of the GMPC at the cost of CPA Australia.
• Mr Smith is to undertake the online CPA Australia supervision courses “People and Workflows” and “Developing Employees” by 30 June 2025 and provide evidence of completion to the satisfaction of the GMPC.

The Member was ordered to pay a contribution to CPA Australia’s costs of $14,034.50.