Muhammed Asarudheen Puliyamkodath

Member’s name: Muhammed Asarudheen Puliyamkodath
Date of Hearing: 2 July 2025
Division: India
Tribunal: Disciplinary

On 2 July 2025 the Disciplinary Tribunal found Mr Muhammed Asarudheen Puliyamkodath 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:

• Article 76(a) of the Constitution as having “obtained admission as a Member, or obtained admission as a member of any other professional body, by improper means including making a false declaration on the application for membership” by obtaining admission as a Member by improper means, based upon a Letter of Good Standing from the Association of Chartered Certified Accountants that was not genuine.
• Article 76(a) of the Constitution as having “obtained admission as a Member, or obtained admission as a member of any other professional body, by improper means including making a false declaration on the application for membership” by obtaining admission as a Member based upon a false declaration made on the application for membership.
• Article 76(c) of the Constitution as 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 failing to provide a satisfactory explanation in writing with respect to the matters referred to in the Complaint as required by By-Law 5.2(a)(iii) of the 9 December 2024 By-Laws

Mr Muhammed Asarudheen Puliyamkodath did not attend the Disciplinary Tribunal Hearing, a denial of the complaints was entered on his behalf.

Penalty and Costs:

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

Complaint 1: 

• Forfeiture of Membership.  Not eligible for readmission to membership.

Complaint 2: 

• Forfeiture of Membership.  Not eligible for readmission to membership.

Complaint 3: 

• A severe reprimand
• A Fine of $2000.

The Member was ordered to pay CPA Australia’s costs of $AUD11835.50.