Alan Chang

Member’s name: Alan Chang
Date of Hearing: 1 September 2026
Division: Queensland
Tribunal: One Person

On 1 September 2026 the One Person Tribunal found Mr Alan Chang 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(e) of the Constitution in that Mr Chang “failed to observe a proper standard of professional care, skill or competence” in failing to lodge a client’s income tax returns for the years 2013 to 2025 as requested and/or using the client’s PAYG contributions to pay ATO penalties and interest for late lodgement without their knowledge and/or failing to provide the client with their ATO assessments and failing to hand over documents to their new accountant.

Background
The affected client had been a client of the Member for approximately 30 years, during which time the Member was responsible for preparing and lodging the client's tax returns and business activity statements. Despite the client making regular PAYG tax payments, the Member failed to provide copies of Australian Taxation Office (ATO) notices of assessment for approximately 12 years, despite numerous requests. The Member repeatedly assured the client that ATO warning letters and penalty notices would be addressed, leading the client to believe that their tax affairs were being properly managed. After engaging a new accountant in 2025 and obtaining access to their ATO records, it became apparent that tax returns had not been lodged for approximately 12 years. PAYG credits were applied by the Member towards penalties and interest arising from late lodgements without the client's knowledge or consent. In addition, the Member failed to provide records and documentation to the client's new accountant despite repeated requests. This conduct resulted in ATO penalties and interest, increased accounting costs associated with bringing the client's tax affairs up to date, and the loss of potential investment opportunities.

Complaint 2
Article 76(c) of the Constitution in that Mr Chang “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 5.2(a)(iii) of the 1 October 2025 By-Laws that required a satisfactory explanation in writing with respect to matters referred to in the Complaint.

Background
A Notice to provide a response to the Complaint was issued to Mr Chang on 2 March 2026, however despite numerous requests to provide a response, the Member did not do so.  No explanation for the matters referred to in Complaint 1 were received prior to the Tribunal Hearing.

Decision
Mr Chang attended the One Person Tribunal Hearing and admitted the Complaints. The One Person Tribunal considered the evidence before it and found that the Complaints were sustained. 

Penalty and Costs
In considering its decision, the One Person Tribunal took into account that the Member admitted the Complaint, however noted that Mr Chang failed to observe the proper standard of professional care, skill or competence expected of a member of CPA Australia. His conduct involved fundamental and serious breaches of professional competence and due care over a sustained period of approximately 12 years. His behaviour had serious financial consequences for his client, leading the One Person Tribunal to impose the following penalties:

Complaint 1:

• Forfeiture of membership for three years.

Complaint 2:

• A Fine of $2,000
• Prior to applying for readmission to CPA Australia, the Member is to successfully complete at his own expense a Practice Review.

The Member was ordered to pay CPA Australia’s costs of $13,231.50.