Michael Kirby

Member’s name: Michael Kirby 
Date of Hearing: 9 December 2025
Division: Victoria
Tribunal: Disciplinary

On 9 December 2025, the Disciplinary Tribunal found Mr Michael Kirby breached CPA Australia’s 11 May 2022 Constitution (“the Constitution”) Article 36(a) in that he had “committed, participated in or been involved with an Adverse Event” as defined in:

Complaint 1:

• Article 76(c) when 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 comply with APES 110 Code of Ethics for Professional Accountants, the Code of Professional Conduct.

Complaint 2:

• Article 76(e) when he “failed to observe a proper standard of professional care, skill or competence” by failing to have the Public Officer of a client company sign the 2024 and 2025 company tax returns.

Complaint 3:

• Article 76(d)(ii) when he “engaged in conduct which is derogatory to, or not in the best interest of, the Company or its Members” by making misrepresentations and/or reckless responses to CPA Australia during the Complaint investigation process.

Complaint 4:

• Article 76(c), when 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 provide further information in relation to the Complaint as required by By-Law 5.2(b)(ii).

Mr Kirby did not attend the Tribunal, and the Complaints were denied on his behalf.

Penalty and Costs:

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

Complaint 1:

• A severe reprimand.
• Mr Kirby must successfully complete the CPA Australia (CPAA) online course “Understanding Conflicts of Interest” and the CPAA online course “Ethical Dilemmas in Accounting: A Practical Perspective” by 30 June 2026.
• Within 30 days of today’s date (9 December 2025), Mr Kirby must email the complainant all financial and taxation documents for the years ending 30 June 2024 and 30 June 2025 including but not limited to Balance Sheets, Profit and Loss Statements, Minutes of Meetings, Dividend Declarations, BAS and tax returns.

Complaint 2:

• A severe reprimand.
• A Fine of $5,000.

Complaint 3:

• A severe reprimand. 
• Mr Kirby must successfully complete the CPAA online course “Professional Ethics’ and the CPAA online course “Communication Essentials” by 30 June 2026.

Complaint 4:

• A severe reprimand.
• A Fine of $5,000

Complaints 1-4:

• Mr Kirby must successfully complete a CPA Australia Best Practice Program Review or its equivalent, at his own cost in accordance with the timeframe stipulated by CPA Australia or as otherwise agreed with the GMPC, and failing such successful completion being notified to the GMPC, that his membership be forfeited.

Mr Kirby was ordered to pay a contribution to CPA Australia’s costs of $28,261.