Rodney Kidd

Member’s name: Rodney Kidd
Date of Hearing: 11 September 2025
Division: Western Australia
Tribunal: Disciplinary

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

Volume 1 - Complaint 1:

Article 76(c) of the Constitution, in 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 comply with:

1. the fundamental principle of Professional Competence and Due Care as set out in Rule 113.1 of APES 110 by failing to act diligently in accordance with applicable technical and professional standards; and/or
2. the principle of Professional Competence and Due Care as set out in Rule 3.3 of APES 210; and/or
3. the Auditing and Assurance Standards as required by Rule 4.1 of APES 210 when providing Professional Services in respect of the Audit.

Volume 2 – Complaint 1:

Article 76(c) of the Constitution, in 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 comply with By-Law 9.1(a), by providing Public Accounting Services within the Commonwealth of Australia without holding a current Public Practice Certificate.

Mr Kidd attended the Disciplinary Tribunal and denied Volume 1 - Complaint 1 and admitted Volume 2 - Complaint 1.

Penalty and Costs:

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

Volume 1 - Complaint 1:

• A severe reprimand.

Volume 2 - Complaint 1: 

• Within 14 days from the date of receipt of the Tribunal Outcomes, Mr Kidd must provide a signed undertaking on terms acceptable to the GMPC that he will not provide Public Accounting Services.
• If Mr Kidd fails to comply with the above:
  • Forfeiture of membership, not eligible for readmission until he successfully obtains a Public Practice Certificate (PPC) with appropriate professional indemnity insurance
  • Within the first 12 months of holding a PPC, Mr Kidd must undertake a Practice Review at his cost within the prescribed timeframes and should he fail to successfully complete the Practice Review, Mr Kidd’s membership is immediately forfeited. 

Mr Kidd was ordered to pay a contribution to CPA Australia’s costs of $8,500.