Name not disclosed

Member’s name: Name not disclosed
Date of Hearing: 18 December 2018
Division: South Australia
Tribunal: Disciplinary Tribunal

On 18 December 2018 the Disciplinary Tribunal found the member breached Article 39(a)(ii)A of the 28 April 2014 CPA Australia Constitution:

• in that the member breached 9.5(b) of the 1 July 2016 By-Laws by failing to comply with all Quality Review requirements and successfully completing a periodic Quality Review within the prescribed timeframes
• in that the member breached 5.2(a)(ii) of the 1 July 2016 By-Laws by failing to provide a satisfactory explanation in writing in respect to matters referred to in a Complaint dated 15 March 2018.

The member attended the Disciplinary Tribunal Hearing via teleconference.

Penalty and costs

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

• provide to CPA Australia a copy of the ‘Quality Control Manual’ and ‘Risk Management Framework’ for the member’s firm
• provide evidence to the satisfaction of the General Manger Professional Conduct (GMPC) of enrolment in a course in self-managed superannuation fund (SMSF) auditing
• provide evidence to the satisfaction of the GMPC of the successful completion of the above SMSF auditing course by 30 June 2019
• successfully complete a compliant Quality Review by 30 June 2019 at the member’s own cost.

The member was ordered to pay CPA Australia’s costs of $562.42.

The Tribunal took into account exceptional circumstances and ordered that the member’s name be withheld from publication.

The member did not meet the requirements of the Disciplinary Tribunal and his membership was forfeited.