Member’s name: Andrew Laing
Date of Hearing: 5 July 2023
Tribunal: Disciplinary Tribunal
- Article 39(a)(iii) in that he was, “Closely Associated with a Practice Entity which has become Insolvent: (A) At the time the Practice Entity became Insolvent; or (B) At any time during the 2 years prior to the Practice Entity becoming Insolvent”, in relation to Laing Accounting Pty Ltd being Insolvent.
The Disciplinary Tribunal found the Complaint sustained and imposed the following penalties:
- A severe reprimand.
- Immediate cancellation of Mr Laing’s Public Practice Certificate (PPC) and he is not eligible to reapply for a PPC for a period of five years.
- Mr Laing must successfully complete, at his own cost, a suitable course of study approved by the General Manager Professional Conduct (GMPC), in company directors’ duties and obligations, within 12 months or other such time as agreed by the GMPC.
- A Fine of $2,000.
The Member was ordered to pay a contribution to CPA Australia’s costs of $2,450.