Michael Kirby (Appeal)

Member’s name: Michael Kirby 
Date of Hearing: 26 March 2026
Division: Victoria
Tribunal: Appeal

On 24 March 2026, the Appeals Tribunal upheld the Determinations made by the Disciplinary Tribunal on two separate Complaints heard against Mr Michael Kirby, on 9 December 2025. 

Penalty and Costs:

The Appeals Tribunal reaffirmed the original penalties imposed by the Disciplinary Tribunal for the two Complaints:

Casebook 1 - Complaint 1:

• A severe reprimand.
• Mr Kirby must successfully complete the CPA Australia (CPAA) online course “Understanding Conflicts of Interest” and the CPAA online course “Ethical Dilemmas in Accounting: A Practical Perspective” by 30 June 2026.
• Within 30 days of 9 December 2025, Mr Kirby must email the complainant all financial and taxation documents for the years ending 30 June 2024 and 30 June 2025 including but not limited to Balance Sheets, Profit and Loss Statements, Minutes of Meetings, Dividend Declarations, BAS and tax returns.

Casebook 1 - Complaint 2:

• A severe reprimand.
• A Fine of $5,000.

Casebook 1 - Complaint 3:

• A severe reprimand. 
• Mr Kirby must successfully complete the CPAA online course “Professional Ethics’ and the CPAA online course “Communication Essentials” by 30 June 2026.

Casebook 1 - Complaint 4:

• A severe reprimand.
• A Fine of $5,000

Casebook 1 - Complaints 1-4:

• Mr Kirby must successfully complete a CPA Australia Best Practice Program Review or its equivalent, at his own cost in accordance with the timeframe stipulated by CPA Australia or as otherwise agreed with the GMPC, and failing such successful completion being notified to the GMPC, that his membership be forfeited.

Casebook 2 - Complaint:

• Forfeiture of membership.
• Mr Kirby is ineligible for readmission until such time as a satisfactory written response with supporting documents to the Complaint is received by CPA Australia.
• A Fine of $5,000. 

Mr Kirby was ordered to pay CPA Australia’s Appeals Tribunal costs of $18,312.40, in addition to the total Disciplinary Tribunal costs of $28,261.