Brenda Eastham

Member’s name: Brenda Eastham
Date of Hearing: 20 October 2025
Division: Victoria
Tribunal: One Person

On 20 October 2025 the One Person Tribunal found Mrs Brenda Eastham breached CPA Australia’s 11 May 2022 Constitution (“the Constitution”) Article 36(a) in that she had “committed, participated in or been involved with an Adverse Event” as defined in:

• Article 76(c) of the Constitution by having “breached this Constitution (or a constitution of the Company in force from time to time before the Amending Date), By-Laws, Code of Professional Conduct or the Applicable Regulations;” by breaching APES 110 subsection 113 the principle of professional competence and due care, and/or APES 110 subsection 115, the principle of professional behaviour in failing to follow up with a client’s unsigned 2023 SMSF tax return.
• Article 76(c) of the Constitution by having “breached this Constitution (or a constitution of the Company in force from time to time before the Amending Date), By-Laws, Code of Professional Conduct or the Applicable Regulations;” by breaching APES 110 subsection 113 the principle of professional competence and due care, and/or APES 110 subsection 115, the principle of professional behaviour in failing to lodge a client’s 2024 SMSF tax return.
• Article 76(c) of the Constitution by having “breached this Constitution (or a constitution of the Company in force from time to time before the Amending Date), By-Laws, Code of Professional Conduct or the Applicable Regulations;” by breaching APES 110 subsection 113 the principle of professional competence and due care, and/or APES 110 subsection 115, the principle of professional behaviour in failing to wind up a client’s SMSF.
• Article 76(c) of the Constitution by having “breached this Constitution (or a constitution of the Company in force from time to time before the Amending Date), By-Laws, Code of Professional Conduct or the Applicable Regulations;” by breaching APES 305 subsection 3.1, in failing to document and communicate to her client the Terms of Engagement.

Mrs Brenda Eastham admitted the Complaints prior to the convening of the One Person Tribunal and consented to the Determination and imposition of the penalty below.

Penalty and Costs:

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

• Admonishment
• Successfully complete the online course of education: “My Firm. My Future. Understanding and responding to your client's needs (114694485)”.

The Member was ordered to pay CPA Australia’s costs of $11,770.