David Hardidge

Member’s name: David Hardidge
Date of Hearing: 27 August 2026 
Division: Queensland
Tribunal: Disciplinary Tribunal

On 27 August 2026 the Disciplinary Tribunal found Mr Hardidge breached CPA Australia’s 11 May 2022 Constitution (“the Constitution”) in that he had “committed, participated in or been involved with an Adverse Event” as defined in:

Complaint 1

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 of the Applicable Regulations” by breaching APES 110 Code of Ethics for Professional Accountants subsection 112, the principle of Objectivity, in that he allowed his professional or business judgment to be compromised by bias and/or undertook a Professional Activity where a circumstance or relationship unduly influenced his professional judgment regarding that activity, in relation to comments made by him at a CPA Australia Queensland Divisional Council meeting about the Belonging Statement.

Background

1. At all material times Mr Hardidge was a member of CPA Australia and held the membership status of Fellow Certified Practising Accountant (FCPA).
2. An external complaint regarding Mr Hardidge’s behaviour was received by CPA Australia on 1 March 2026.
3. The complaint concerned comments said to have been made by Mr Hardidge at a Queensland Divisional Council meeting in the context of discussion of the Belonging Statement and the proposed appointment of a Belonging Champion.

Complaint 2

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 of the Applicable Regulations” by breaching APES 110 Code of Ethics for Professional Accountants subsection 115, the principle of Professional Behaviour, in that he acted in a manner inconsistent with the profession’s responsibility to act in the public interest and/or acted in a manner that impairs or might impair the integrity, objectivity or good reputation of the profession, in relation to comments made by him at a CPA Australia Queensland Divisional Council meeting about the Belonging Statement.

Background

1. The conduct alleged under Complaint 2 arose from the same comments made by Mr Hardidge at the Queensland Divisional Council meeting during discussion of the Belonging Statement and the Belonging Champion issue.
2. It was alleged that, in that context, the comments were inconsistent with the profession’s responsibility to act in the public interest.
3. It was further alleged that the comments impaired, or had the potential to impair, the integrity, objectivity or good reputation of the profession.
4. The allegations were made in the context that Mr Hardidge was participating in a formal Council meeting as Queensland Divisional President.

Decision

Mr David Hardidge attended the Disciplinary Tribunal hearing and denied the complaints. The Disciplinary Tribunal considered the evidence before it and found all the Complaints sustained. 

Penalty and Conditions

The Tribunal regarded the conduct as breaching the principles of objectivity and professional behaviour. The statements were made in Mr Hardidge’s capacity as Queensland Divisional President at a formal Council meeting and were found to be inconsistent with CPA Australia’s values and the expectations of Council members. The Tribunal also noted that there was no evidence of dishonesty, personal gain, financial loss or detriment to clients or the public.

The Tribunal considered prior outcomes, Mr Hardidge’s lack of prior disciplinary matters, his participation and cooperation in the disciplinary and investigation process, and his longstanding service to CPA Australia.

Complaints 1 and 2:

• A severe reprimand.

Costs

Mr Hardidge was ordered to pay a contribution to CPA Australia’s costs of $22,040.40.