Member’s name: Rudolf Richard Hopfner
Date of Hearing: 5 July 2022
Tribunal: Disciplinary Tribunal
On 5 July 2022 the Disciplinary Tribunal found that a Mr Hopfner breached:
- Article 39(a)(ii)(F) of the 14 May 2019 Constitution, in that he had “been the subject of an adverse finding that has not been overturned on appeal in relation to the Member’s conduct, competence or recognition by any Court, professional body, statutory or other regulatory authority in any jurisdiction” in respect of a decision of the Tax Practitioners Board on 13 December 2018 to terminate his registration that was affirmed by the Administrative Appeals Tribunal on 3 June 2021.
- Article 39(a)(ii)C. of the 28 April 2014 Constitution, in that he “failed to observe a proper standard of professional care, skill or competence” by failing to obtain a client’s signed consent to the electronic lodgement of a tax return for the financial year ending 30 June 2017 and failing to obtain the client's declaration as to the information upon which the tax return was based as being true and correct.
Volume 3 Complaint 2
- Article39(a)(ii)A. of the 28 April 2014 Constitution, in that he “breached this Constitution (or the constitution of the Company in force immediately before the Amending Date), By-Laws, Code of Professional Conduct or the Applicable Regulations” by failing “to provide a satisfactory explanation with respect to the matters referred to in the Complaint” pursuant to By-Law 5.2(a)(ii) of the By-Laws dated 6 April 2018.
Mr Hopfner attended the Disciplinary Tribunal Hearing and denied Complaints 1 and 2 of Volume 3; however Complaint 2 of Volume 3 was sustained by the Disciplinary Tribunal.
Penalty and Costs:
The Disciplinary Tribunal found the Complaints sustained in part and imposed the following penalties:
- Forfeiture of membership for a period of 2 years from the date of the hearing.
- A severe reprimand
- A Fine of $3000.
Volume 3 Complaint 2:
- A severe reprimand
- A Fine of $1000.
The Disciplinary Tribunal imposed the following contribution to costs to be paid - $1801.20 for Volume 1, $1634.00 for Volume 2 and $800 for Volume 3.