Stephen Potter

Member’s name: Stephen Potter CPA
Date of Hearing: 9 September 2025
Division: Victoria
Tribunal: Disciplinary

On 9 September 2025, the Disciplinary Tribunal found Mr Stephen Potter 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(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;” by breaching APES 110 subsection 113 the principle of professional competence and due care, in lodging the Complainant’s individual Tax Return for the period 1 July 2021 to 30 June 2022 with a capital gains error which resulted in financial loss to a client.
• 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;” by breaching APES 110 subsection 113 the principle of professional competence and due care, in failing to respond to the State Recovery Officer Investigator diligently and in accordance with applicable technical and professional standards within the required timeframe.

Mr Potter attended the Disciplinary Tribunal and admitted the complaints.

Penalty and Costs:

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

Complaint 1:

• A severe reprimand.

Complaint 2:

• Mr Potter is to provide evidence of the successful completion of the online course of education My Firm. My Future. Understanding and responding to your client’s needs, to the General Manager Professional Conduct (GMPC) within 30 days of the date of this determination, or other such timeframe as allowed by the GMPC.

The Member was ordered to pay contributions to CPA Australia’s costs of $14 989.30.