Name Withheld

Member’s name: Name Withheld
Date of Hearing: 17 March 2026
Division: New Zealand
Tribunal: One Person

On 17 March 2026 the One Person Tribunal found a Member 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:

• 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;” in that he breached By-Law 9.5(b) of the 1 October 2025 By-Laws (By-Laws) that provides: Every member holding a current Public Practice Certificate must, for so long as the Member holds the Public Practice Certificate: 
  …
  (b) in respect of a Practice Review under the Practice Review Program relating to that Member, comply with all Practice Review steps and requirements and successfully complete a periodic Practice Review within the Practice Review Program Prescribed Timeframes.

The Member cooperated with CPA Australia throughout the process, and admitted the Complaint prior to the convening of the One Person Tribunal and consented to the Determination and imposition of the penalty below.

Penalty and Costs:

The One Person Tribunal found the Complaint sustained and imposed the following penalties.

That the Member: 

• Successfully complete the CPA Program New Zealand taxation studies by 31 December 2026.
• Successfully complete at the Member’s own cost a Practice Review by 31 December 2027 or as otherwise agreed with General Manager Professional Conduct.

The Member was ordered to pay CPA Australia’s costs of $5,886.00.