Haydn Donald Growden

Member’s name: Haydn Donald Growden
Date of Hearing: 31 March 2026
Division: Victoria
Tribunal: Disciplinary Tribunal

On 31 March 2026 the Disciplinary Tribunal found the Member breached CPA Australia’s 11 May 2022 Constitution (“the Constitution”) in that they had:

Complaint 1
“committed, participated in or been involved with an Adverse Event” as defined in 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” by failing to comply with Applicable Regulations.

Particulars
The draft assessment support plan identified a number of high priority actions.  Each of the high priority actions were detailed with recommendations as to how to address and correct the findings.  The high priority actions were detailed as breaches of APES 110 Code of Ethics for Professional Accountants, APES 220 Taxation Services, APES 305 Terms of Engagement, APES 315 Business Services, APES 320 Quality Management, APES 325 Risk Management, ASAE/ASQC1 Assurance Compliance, ASRE/ASQC1 Assurance Review, ASA/ASQC1 Audit Engagements and SISA/SISR SMSF Audit Engagement.  The failure to comply with the Accounting Professional & Ethical Standards (APES), superannuation legislation (SISA and SISR), Auditing Standards (ASA/ASQC1) and Auditing Review Standards (ASAE/ASRE) is a breach of Applicable Regulations as defined in Article 76 of the 11 May 2022 Constitution.  

Complaint 2
“committed, participated in or been involved with an Adverse Event” as defined in 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” by failing to disclose limited liability as required by the Professional Standards Scheme in accordance with APES 110 Code of Ethics for Professional Accountants, the Code of Professional Conduct.

Particulars
A follow up assessment report identified one moderate priority action of noncompliance with the Professional Standards Scheme requirements.  The noncompliance was a failure to include the limited liability disclosure statement on tax invoices. The Member did not correctly address that shortcoming, in that the statement placed on tax invoices was incorrect.

Complaint 3
“committed, participated in or been involved with an Adverse Event” as defined in Article 76(d)(ii) of the Constitution as having “engaged in: conduct which is derogatory to, or not in the best interests of, the Company or its Members” by having breached an Undertaking dated 2 November 2023.

Particulars
On 2 November 2023, the Member gave a written Undertaking to successfully:

1. Address all high priority actions by 31 March 2024; and
2. Complete a follow up assessment and undertake all requirements of the assessment by 30 November 2024.  

The Member did not do so.

Complaint 4
“committed, participated in or been involved with an Adverse Event” as defined in 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” by failing to comply with By-Law 9.5(b).

Particulars
The Member was selected in 2022 to undertake a CPA Australia Best Practice Program Review (Practice Review) and was assessed on 20 October 2022.  A draft Assessment Support Plan issued on 29 June 2023 and the Member accepted that plan.  The Member provided a response on 19 August 2023. On 2 November 2023, the Member gave a written Undertaking to, amongst other things, obtain a Letter of Completion by 30 November 2024.  The Member did not complete the Practice Review by 30 November 2024 and a number of action items remained outstanding.  The Letter of Completion had not issued.  As a Public Practice Certificate holder, the Member was required to successfully complete a Practice Review within the prescribed timeframe as set out in By-Law 9.5.  

Decision
The Member attended the Disciplinary Tribunal Hearing and denied all the Complaints.

The Disciplinary Tribunal considered the evidence before it and found all the Complaints sustained.

Penalty and Conditions
The Disciplinary Tribunal acknowledged Mr Growden’s personal challenges during the period of review, however noted that CPA Australia had afforded the Member significant extensions of time to comply. CPA Australia has an obligation to ensure its Members are compliant with ethical and professional standards. The successful completion of the review process serves to protect the practitioner, the clients, the brand, the broader membership and ultimately the public.
The Disciplinary Tribunal imposed the following penalties:

Complaint 1

• A severe reprimand.
• The Member must successfully complete the CPA Australia online courses “Risk Management” and “Professional Ethics” by 30 June 2026 with evidence of the successful completion to be provided to the General Manager Professional Conduct (GMPC), and failing such successful completion being notified to the GMPC by 30 June 2026, that membership be forfeited.
• The GMPC is directed to report the Determination of this Tribunal to the Tax Practitioners Board and to the Australian Securities & Investments Commission.

Complaint 2 

• Admonishment.

Complaint 3 

• Forfeiture of membership.
• The Member is not eligible for readmission until successful completion of a Practice Review at his cost, and then upon satisfaction of readmission conditions applicable at that time.

Complaint 4

• Forfeiture of membership.
• The Member is not eligible for readmission until successful completion of a Practice Review at his cost, and then upon satisfaction of readmission conditions applicable at that time.

Costs

The Member was ordered to pay CPA Australia’s costs of $22,492.40.