John Garforth

Member’s name: John Garforth
Date of Hearing: 14 October 2026
Division: Queensland
Tribunal: One Person Tribunal 

On 14 October 2026 the One Person Tribunal (Tribunal) found Mr John Garforth 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(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) to “successfully complete a periodic Practice Review within the Practice Review Program Prescribed Timeframes.”

Background:

As the holder of a CPA Australia Public Practice Certificate, the Member was selected in November 2024 to undergo a Practice Review in accordance with By-law 9.5(b). 
The Member was granted an extension of time to undertake the Practice Review Due to mitigating circumstances.

On 8 July 2025, the Best Practice Team contacted the Member to progress the Practice Review. However, by 6 November 2025, the Member had failed to re-engage with the Practice Review process, resulting in a Complaint being initiated.   

The Member failed to complete the required steps of the Practice Review. 

Decision:

The Member attended the One Person Tribunal and denied the complaint, on the basis he did not completely understand it. The Tribunal determined on the balance of probabilities, that the weight of evidence supported the complaint. Furthermore, Members are expected to meet all the requirements of holding a Public Practice Certificate, to maintain professional standards. 

The One Person Tribunal found the Complaint sustained.

Penalty and Costs:

The One Person Tribunal considered the submissions and mitigating factors put forward by CPA Australia and the Member. Including the Member’s open and forthright responses regarding his willingness to complete the practice Review. 

The Tribunal was however concerned that the Member did not demonstrate insight into the seriousness of the matter and the importance of having policies and procedures in place when providing accounting and auditing services and imposed the following penalties:

Complaint 1:

• Forfeiture of membership. The Member is not eligible for readmission until the successful completion of a compliant Practice Review at his own cost.

Costs

Mr Garforth was ordered to pay a contribution to CPA Australia’s costs of $8,255.50.