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Ross Pettigrew
Member’s name: Ross Pettigrew
Date of Hearing: 4 December 2025
Division: Queensland
Tribunal: One Person
On 4 December 2025 the One Person Tribunal found Mr Pettigrew 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(h) of the Constitution in that he “became the subject of a final adverse finding in relation to the member’s conduct, competence or recognition by any Court, professional body, statutory or other regulatory authority in any jurisdiction;” with respect to the Tax Practitioners Board (TPB) decision of 24 October 2023 that he failed to comply with subsections 30-10(1), 30-10(2) and 30 10(8) of the Code of Professional Conduct in the Tax Agent Services Act 2009 (TASA)(TPB Decision) and subsequent suspension of his registration as a tax agent effective 13 December 2024 and ceasing on 13 June 2025.
- Article 76(c) of the Constitution 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:” in that he breached By-Law 9.1(b)(i) of the 9 December 2024 By-Laws (By-Laws) for failing to hold a current Public Practice Certificate with By- Law 9.1(b)(i) providing:
- 9.1(b) Subject to By-Law 9.1(c), a Member who is Affiliated with any Public Practice Entity must:
- (i) hold a Current Public Practice Certificate;
- 9.1(b) Subject to By-Law 9.1(c), a Member who is Affiliated with any Public Practice Entity must:
- 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 in that he breached By-Law 5.2(a)(iii) of the 1 October 2024 By-Laws (By Laws) that provides:
- (a) As soon as practicable after a Complaint is allocated to them, the PCO must:
- (iii) require the Member to provide a satisfactory explanation in writing with respect to the matters referred to in the Complaint. If a Member fails to provide a satisfactory explanation in writing with respect to the matters referred to in the Complaint within 10 Business Days of receipt of a request by the PCO (or such further period as agreed with the PCO):
- A. the GMPC may proceed to make an assessment under By-Law 5.3 on the material before them without further communication with the Member; and
- B. the Member will be in breach of By-Law 5.2(a) and this breach must be dealt with concurrently with the Complaint.
- with respect to the Notice under By-Law 5 sent to him on 20 November 2024
- (iii) require the Member to provide a satisfactory explanation in writing with respect to the matters referred to in the Complaint. If a Member fails to provide a satisfactory explanation in writing with respect to the matters referred to in the Complaint within 10 Business Days of receipt of a request by the PCO (or such further period as agreed with the PCO):
- (a) As soon as practicable after a Complaint is allocated to them, the PCO must:
- 76(c) of the 11 May 2022 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 in that he breached By-Law 5.2(a)(iii) of the 9 December 2024 By-Laws (By Laws) that provides:
- (a) As soon as practicable after a Complaint is allocated to them, the PCO must:
- (iii) require the Member to provide a satisfactory explanation in writing with respect to the matters referred to in the Complaint. If a Member fails to provide a satisfactory explanation in writing with respect to the matters referred to in the Complaint within 10 Business Days of receipt of a request by the PCO (or such further period as agreed with the PCO):
- A. the GMPC may proceed to make an assessment under By-Law 5.3 on the material before them without further communication with the Member; and
- B. the Member will be in breach of By-Law 5.2(a) and this breach must be dealt with
concurrently with the Complaint.
- with respect to the Notice Under By-Law 5 sent to him on 25 August 2025
- (iii) require the Member to provide a satisfactory explanation in writing with respect to the matters referred to in the Complaint. If a Member fails to provide a satisfactory explanation in writing with respect to the matters referred to in the Complaint within 10 Business Days of receipt of a request by the PCO (or such further period as agreed with the PCO):
- (a) As soon as practicable after a Complaint is allocated to them, the PCO must:
Mr Pettigrew did not attend the Disciplinary Tribunal Hearing and a denial of the complaints was entered on his behalf.
Penalty and Costs:
The One Person Tribunal found the Complaints sustained and imposed the following penalty:
Complaint 1:
- A severe reprimand.
Complaint 2:
- A severe reprimand.
- If the member continues to provide Professional Accounting Services (PAS), he is to successfully complete the Public Practice Program and obtain a CPA Australia Public Practice Certificate (PPC) with appropriate professional indemnity insurance within 6 months, or other such time as allowed by the General Manager Professional Conduct.
- Failure to obtain a PPC in the timeframe specified to result in forfeiture of membership.
Complaint 3:
- A severe reprimand.
- A Fine of $1,000.
Mr Pettigrew was ordered to pay a contribution to CPA Australia’s costs of $8 628.