The latest reports from CPA Australias professional conduct cases.
New South Wales
On 10 July 2007 the Disciplinary Committee of CPA Australia found that a member had breached clauses 27(1)(a), 27(1)(b)(ii) and 27(1)(k) of the constitution, in particular, in failing to complete a Quality Assurance Review.
The member appealed the decision of the Disciplinary Committee and on 14 November 2007 the Appeals Committee set aside the decision and penalty of the Disciplinary Committee. The Appeals Committee found a breach of clause 27(1)(a) in that the member had breached the by-laws requiring a member to undertake a Quality Assurance Review. The Appeals Committee imposed a requirement that the member successfully complete a Quality Assurance Review by 31 March 2008, a failure to do so to result in forfeiture of membership for five years and publication of the member's name in respect of the outcome. The member was ordered to pay costs of $1561.
Queensland
On 26 July 2007, the Disciplinary Committee of CPA Australia considered the conduct of Robert J. White.
The committee found that Mr White was guilty of a breach of clause 27(1)(c) of the constitution in that he failed to observe a proper standard of care, skill or competence; and a breach of clause 27(1)(b)(ii) of the constitution in that he was guilty of conduct derogatory to or which is not in the best interests of CPA Australia or its members.
The Disciplinary Committee imposed the penalty of severe reprimand with publication of name, a fine of $1000 payable within 30 days and costs of $559.
Mr White did not pay the fine and costs by the due date and his membership was forfeited.
On 26 July 2007, the Disciplinary Committee of CPA Australia found Richard R. Weedon guilty of: a breach of clause 27(1)(h) of the constitution in that he had before any court of law in any jurisdiction in Australia or elsewhere, pleaded guilty to, or been found guilty of, any criminal offence which has not been set aside on appeal; and a breach of clause 27(1)(a) of the constitution in that he breached Paragraphs B1, B2 and B8 of the Code of Professional Conduct.
The Disciplinary Committee imposed the penalty of forfeiture of membership for a period of not less than 10 years, a fine of $1000, publication of Mr Weedon's name and details of the penalty imposed and costs of $612.
Mr Weedon appealed the decision and on 6 November 2007 the Appeals Committee set aside the penalty imposed by the Disciplinary Committee and in lieu thereof ordered forfeiture of membership for a period of five years, a fine of $1000, publication of Mr Weedon's name and details of the penalty imposed and costs of $675.
On 18 September 2007, the Disciplinary Committee of CPA Australia found Gregory J. Henderson breached clause 27(1)(a) of the constitution in that he breached by-law 706.2(b) in failing to complete a Quality Assurance Review.
The Disciplinary Committee imposed the following penalty: that Mr Henderson successfully complete a Quality Assurance Review of the audit area of his practice by 28 December 2007 with no need for a follow-up review, a failure to comply with this requirement by the due date to result in forfeiture of membership; that should Henderson's membership be forfeited in the manner outlined above, should he seek reinstatement to membership, he successfully complete a full Quality Assurance Review of his practice within six months of reinstatement; and that Mr Henderson's name and details of the charge sustained, costs and penalty imposed be published.
Mr Henderson was ordered to pay a fine of $2000 and costs of $343.
On 18 September 2007, the Disciplinary Committee of CPA Australia found Colin R. Hopkins breached clause 27(1)(a) of the constitution in that he breached By-Law 706.2(b) in failing to complete a Quality Assurance Review. The Disciplinary Committee imposed the following penalty: that MrHopkins successfully complete a Quality Assurance Review of the audit area of his practice by 28 December 2007 with no need for a Follow-up Review, a failure to comply with this requirement by the due date to result in forfeiture of membership; that should Hopkins' membership be forfeited in the manner outlined above, should he seek reinstatement to membership at a future date, he successfully complete a full Quality Assurance Review of his practice within six months of reinstatement; that Mr Hopkins' name and details of the charge sustained, costs and penalty imposed be published.
Mr Hopkins was ordered to pay a fine of $2000 and costs of $343.
Victoria
On 13 June 2007, the Disciplinary Committee found Robert J. Evans guilty of: a breach of clause 27(1)(a) of the constitution in that he breached Section 150.1 of the Code of Ethics for Professional Accountants requiring Members to 'avoid any action or omission that may bring discredit to the profession '; and a breach of clause 27(1)(b)(ii) of the constitution in engaging in 'conduct derogatory to or which is not in the best interests of CPA Australia or its members'.
The Disciplinary Committee imposed the penalty of suspension of membership for a period of six months and a fine of $5000. Evans was ordered to pay costs of $424. The Committee also ordered that Mr Evans' name, the nature of the of the charges sustained, the penalty imposed and the costs awarded against Evans be published.
On 10 May 2007, the Disciplinary Committee of CPA Australia Ltd found Paul T. Lally guilty of a breach of clause 27(1)(l) of the constitution in that he failed to comply with a direction of a One Person Tribunal, which, among other matters, directed Lally to undertake the public practice program and obtain a public practice certificate by 31 December 2006, and a breach of clause 27(1)(a) of the constitution in failing to comply with APS 4/5 Statement and quality control standards and quality control policies and procedures.
The Disciplinary Committee imposed the penalty of forfeiture of membership for five years, publication of the outcome and a fine of $2000.
In addition, should Mr Lally apply for readmission after five years, in the six months before readmission, Mr Lally complete the public practice program and obtain a public practice certificate as a non-member. Mr Lally was required to pay $556 in costs.
Mr Lally appealed the decision of the Disciplinary Committee and on 26 September 2007, the Appeals Committee set aside the decision of the Disciplinary Committee and imposed the following penalty: as regards the breach of APS 4/5, severe reprimand with publication of name and a fine of $1000.
As regards the breach of clause 27(1)(l), forfeiture of membership until 26 September 2012; should Mr Lally seek reinstatement after that time, in the six months prior to readmission, Mr Lally complete the public practice program as a non-member and successfully complete a Quality Assurance Review; publication of outcome of the appeal and a fine of $1000.
Mr Lally was ordered to pay $821 in costs.
On 8 August 2007, the Disciplinary Committee of CPA Australia met to consider the conduct of John Iacono.
The Disciplinary Committee found Iacono had breached: clause 27(1)(g) of the constitution in that he had been the subject of an adverse finding in relation to his conduct, competence or recognition by any court of law, professional, statutory or other regulatory body in any jurisdiction in Australia or elsewhere that had not been set aside on appeal; and clause 27(1)(h) of the constitution in that before any court of law in any jurisdiction in Australia or elsewhere, Mr Iacono pleaded guilty to, or had been found guilty of, any criminal offence which had not been set aside on appeal.
The Disciplinary Committee imposed the penalty of severe reprimand with publication of name; that Iacono successfully complete a Quality Assurance Review of his practice no later than 31 March 2008; that if Iacono sells his practice before 31 March 2008 and is thereby unable to complete his Quality Assurance Review, he return his Public Practice Certificate to CPA Australia within thirty days of the sale; and a fine of $2000 payable within 30 days of Mr Iacono's receipt of the invoice. A failure by Iacono to comply with any of the above penalties within the time allowed to result in forfeiture of membership.
Mr Iacono was ordered to pay costs of $383.
On 13 September 2007, the Disciplinary Committee of CPA Australia found that on two occasions, David R. Cooper had breached clause 27(1)(h) of the constitution in that before any court of law in any jurisdiction in Australia or elsewhere, he pleaded guilty to, or had been found guilty of, any criminal offence that had not been set aside on appeal.
The Disciplinary Committee imposed the penalty of forfeiture of membership for a period of not less than five years; that if Mr Cooper seeks readmission to membership at the expiration of that period, he be admitted as an ASA; that all outstanding 2007 membership fees be paid; Mr Cooper was ordered to remove all CPA Australia signage and designations and cease use of all CPA Australia logos and designations; and that his name and details of the charges sustained and costs imposed be published. Mr Cooper was ordered to pay costs of $395.
