The latest reports from CPA Australia's professional conduct cases.
Victoria
On 9 May 2000, the Disciplinary Committee found Mr Wayne Leslie Lock 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 Mr Lock to undertake and successfully complete a Quality Assurance Review by 15 December 2006.
The Disciplinary Committee imposed the penalty of forfeiture of membership for five years, publication of the outcome and a fine of $3000. In addition, should Mr Lock apply for readmission after five years, in the six months prior to re-admission, Mr Lock must complete the Public Practice Program as a non-member. Mr Lock was required to pay $557 in costs.
Mr Lock 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 penalty forfeiture of membership until 26 September 2012; should Mr Lock seek reinstatement after that time, in the six months prior to re-admission, Mr Lock must 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 $3000. Mr Lock was ordered to pay $623 in costs.
On 8 August 2007, the Disciplinary Committee found Mr Hua Ren had breached Clause 27(1)(a) of the Constitution in that he breached By-Law 702.2 which provides that within Australia, a member who offers public accounting services must hold a CPA Australia Public Practice Certificate to operate as or via an entity referred to in By-Law 702.1.
The Disciplinary Committee imposed the penalty of forfeiture of membership for a period of not less than two years; at the expiration of the two-year period, should Mr Ren seek reinstatement, he must first complete the CPA Australia Program as a non-member; and publication of Mr Ren's name, details of the charge sustained and any penalty imposed. Mr Ren was ordered to pay costs of $653.
On 8 August 2007, the Disciplinary Committee found Mr Joseph G Christiansz guilty of a breach of 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 which had not been set aside on appeal. The Disciplinary Committee imposed the penalty of forfeiture of membership for life and that his name, details of the charge sustained and penalty be published. Mr Christiansz was ordered to pay costs of $320.
On 12 February 2007, a One Person Tribunal (OPT) met to consider the conduct of a member of CPA Australia. The OPT found that the member was guilty of a breach of the Constitution, By-Laws, or standards of practice or professional conduct or the technical or ethical standards required by CPA Australia to be observed or any Code of Conduct, Professional Schedule or Joint Statement as set out in to Clause 27(1)(a) of the Constitution in that the member failed to comply with paragraphs 33 and 36 of APS 10 (as it was at 1 April 1998) and failed to comply with paragraphs 31 and 34.1 of APS 10 (as it was at 1 April 2004).
The OPT imposed the penalty of admonishment without publication of the member's name and directed that the member provide a copy of the trust account audit report for the year ended 31 March 2007 to the Manager Professional Conduct by 30 June 2007, should the member fail to do so, the penalty to be censure with publication of name. Further the member was ordered to pay $394 in costs. On 12 June 2007 the member submitted the trust account audit report for the year ended 31 March 2007 to the Manager Professional Conduct.
On 9 May 2007, the Disciplinary Committee considered the conduct of a suspended member. The Committee found that the member was guilty of a breach of Clause 27(1)(a) of the Constitution in that the member breached Paragraphs B6 and B7 of the Code of Professional Conduct, and Clause 27(1)(c) of the Constitution in that the member failed to observe a proper standard of professional care, skill or competence.The Disciplinary Committee lifted the member's suspension and imposed the penalty of admonishment. The member was required to pay costs of $469.
New South Wales
On 14 August 2007, the Disciplinary Committee found Mr Gibson Agu had breached Clause 27(1)(a) of the Constitution in that he breached By-Law 702.2, which provides that within Australia, a member who offers public accounting services must hold a CPA Australia Public Practice Certificate to operate as or via an entity referred to in By-Law 702.1; By-Law 703.2 which provides that every member undertaking any public accounting service shall hold minimum levels of professional indemnity insurance in accordance with By-Law 705.2, and By-Law 104 which allows a member of CPA Australia to use a post-nominal after their name, but only that applicable to the member's status and qualifications in that on his business card Mr Agu describes himself as 'CPA' when his correct designation is 'ASA'.
The Disciplinary Committee imposed the penalty of forfeiture of membership for a period of not less than five years; at the expiration of the five-year period, should Mr Agu seek reinstatement, he must first complete the CPA Australia Program as a non-member; should Mr Agu seek to offer public accounting services, he must first complete CPA Australia's Public Practice Program as a non-member and obtain a Public Practice Certificate; a fine of $2000 payable within 30 days of receipt of the committee's decision; and publication of Mr Agu's name, details of the charges sustained and any penalty imposed. Mr Agu was ordered to pay costs of $617.
On 14 August 2007, the Disciplinary Committee found Mr Robert Samuel Allen had breached Clause 27(1)(a) of the Constitution in that he breached: Section D.10 of the Code of Professional Conduct which requires 'members must reply to professional correspondence and enquiries expeditiously'; and Section 150.1 of the Code of Ethics for Professional Accountants (APES 110) which imposes an obligation on members to comply with relevant rules and regulations and avoid any action or omission that may bring discredit to the profession; and failed to comply with By-Law 302.5 in failing to provide to CPA Australia a sufficient and satisfactory explanation in writing of the matters referred to in the complaint as required by By-Law 302.4(a).
The Disciplinary Committee imposed the penalty of severe reprimand with publication of name and a fine of $2000 payable within 30 days of Mr Allen's receipt of the invoice. Mr Allen was ordered to pay costs of $751. Mr Allen did not pay the fine or costs by the due date and his membership was forfeited.
Western Australia
On 19 July 2007, the Disciplinary Committee found Mr David A Fyfe breached: Clause 27(1)(a) of the Constitution in that he breached By-Law 706.2(b) which requires that a member holding a Public Practice Certificate undertakes, completes and shall have accepted by the Board a Quality Assurance Review in accordance with the Quality Assurance Program, or in the case of a member holding a Public Practice Certificate pursuant to By-Law 704.2 a form of quality assurance acceptable to the board; Clause 27(1)(b)(ii) of the Constitution insofar as while a member of CPA Australia Ltd he was guilty of conduct derogatory to or which is not in the best interests of CPA Australia or its members; and Clause 27(1)(k) of the Constitution insofar as while a member of CPA Australia Ltd, he failed to comply with any reasonable and lawful direction of any officer or organ of CPA Australia within the powers conferred by CPA Australia, the Constitution or by-laws which relate to a matter concerning the good order and administration of CPA Australia.
The Disciplinary Committee imposed the following penalty: that Mr Fyfe's membership be suspended immediately for a period of two years; that he surrender his Public Practice Certificate by 10 September 2007; that at the expiration of two years, should Mr Fyfe seek reinstatement, that within the first six months he undertake and successfully complete a quality assurance review of his practice with no need for a follow-up review; a fine of $2000, a failure to pay by 10 September 2007 to result in forfeiture of membership; and that Mr Fyfe's name, details of the charges sustained and penalty imposed be published. Mr Fyfe was ordered to pay costs of $562. Mr Fyfe did not pay the fine and costs by the due date and his membership was forfeited.
Hong Kong
On 8 August 2007, the Disciplinary Committee found Mr Ho Kwet Chan had breached: Clause 27 (1)(a) of the Constitution in that he breached Section 150.1 Ethical Behaviour of CPA Australia's Code of Ethics for Professional Accountants which imposes an obligation on members to, inter alia, avoid any action or omission that may bring discredit to the profession; and 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, in that Mr Ho improperly attempted to procure CPA Australia examination papers from a third party in advance of sitting the examination.
The Disciplinary Committee imposed the penalty of forfeiture of membership for not less than three years; that prior to reinstatement, Mr Ho successfully complete the CPA Australia Program, including the Mentor Program; and that Mr Ho's name, details of the charges sustained and the penalty imposed, be published. Mr Ho was ordered to pay costs of $343.
Malaysia
On 14 August 2007, the Disciplinary Committee found Mr Ghee Poon Tan guilty of a breach of Clause 27(1)(b)(i) of the Constitution in that he had been guilty of dishonourable practices in any profession or undertaking, and a breach of Clause 27(1)(b)(ii) of the Constitution in that he had been guilty of conduct derogatory to or which is not in the best interests of CPA Australia, in that he submitted a Certificate of Membership of CPA Australia to a prospective employer in which he had falsely manufactured that certificate to show his status as CPA instead of ASA.
The Disciplinary Committee imposed the penalty of forfeiture of membership for a period of not less than five years; that if Mr Tan seeks readmission to membership, at the expiration of the five-year period, he first successfully complete the CPA Australia Program as a non-member; and that Mr Tan's name, details of the charges sustained and penalty imposed be published. Mr Tan was ordered to pay costs of $406.
