Corrado Santarossa

Member’s name: Corrado Santarossa 
Date of Hearing: 18 November 2025
Division: Victoria
Tribunal: Disciplinary

On 18 November 2025 the Disciplinary Tribunal found Mr Corrado Santarossa breached CPA Australia’s Constitution of:

Complaint 1:

• 14 May 2019, Article 39(a)(ii)(C), in that he “failed to observe a proper standard of professional care, skill or competence” by failing to lodge Business Activity Statements for a client company and family trust in a timely and/or accurate manner.

Complaint 2:

• 14 May 2019, Article 39(a)(ii)(C), in that he “failed to observe a proper standard of professional care, skill or competence” by failing to lodge Annual Returns for a client company and family trust, and an Individual Taxation Return for a client, in a timely manner.

Complaint 3:

• 14 May 2019, Article 39(a)(ii)(C), in that he “failed to observe a proper standard of professional care, skill or competence” by failing to obtain the required Declaration as to the truth and correctness of, and consent to lodge from, the client, trustee and/or proper officer before lodging documents with the Australian Taxation Office, in accordance with the Electronic Lodgement Protocol.

Complaint 4:

• 14 May 2019, Article 39(a)(ii)(C), in that he “failed to observe a proper standard of professional care, skill or competence” by failing to forward correspondence from the Australian Taxation Office to clients between approximately 7 January 2020 and 15 November 2024, concerning a client company’s and family trust’s non-lodgement of Statements and Returns and unpaid taxation debts.

Complaint 5:

• 14 May 2019, Article 39(a)(ii)(A), in that he “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 failing to meet the requirements of APES 305 Terms of Engagement, an Applicable Regulation.

Complaint 6:

• 11 May 2022, Article 36(a), in that he had “committed, participated in or been involved with an Adverse Event” as defined in Article 76(e) of the Constitution, by “failing to observe a proper standard of professional care, skill or competence” in representing to clients that a payment plan was in place with the Australian Taxation Office for a tax debt when it was not.

Complaint 7:

• 14 May 2019, Article 39(a)(ii)(A), in that he “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 failing to hold a Public Practice Certificate while carrying out Professional Accounting Services, in breach of By-Law 9.1.

Mr Santarossa attended the Disciplinary Tribunal Hearing and denied Complaints 1, 2, 4, 6, and 7.

Penalty and Costs:

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

Complaints 1, 2, 3 and 4:

• A severe reprimand for each Complaint.
• The General Manager Professional Conduct (GMPC), to advise the Tax Practitioners Board of the determination.

Complaint 5:

• A severe reprimand.
• The Member must successfully complete, to the satisfaction of the GMPC, the CPA Australia online course titled “My Firm. My Future. Risk Management” or its equivalent, at the Member’s own cost within 12 months. Failure to complete the course within the required timeframe, or such time as allowed by the GMPC, will result in forfeiture of membership.

Complaint 6:

• Admonishment.
• The Member must successfully complete, to the satisfaction of the GMPC, two CPA Australia online courses: “Process Improvement” and “Streamlining Client Reporting and Communications with AI”, or their equivalent, at the Member’s own cost within 12 months.
• Failure to complete the courses within the required timeframe, or such time as allowed by the GMPC, will result in forfeiture of membership.

Complaint 7:

• Forfeiture of membership.

The following conditions were imposed by the Disciplinary Tribunal for readmission to membership:

• The Member must complete the CPA Australia Public Practice Program at his own cost and apply for a Public Practice Certificate (PPC).
• If a PPC is granted, the Member must successfully complete a compliant CPA Australia Best Practice Program Review at his own cost within 12 months of the granting of the PPC.
• Failure to successfully complete the review within the required timeframe to result in forfeiture of membership.

The Member was ordered to pay CPA Australia’s costs of $24,930.40.