Pei Jiun Chiew

Member’s name: Pei Jiun Chiew
Date of Hearing: 25 August 2026
Division: Victoria
Tribunal: One Person

On 25 August 2026 the One Person Tribunal found Ms Pei Jiun Chiew breached CPA Australia’s 11 May 2022 Constitution (“the Constitution”), Article 36(a) when she:

Complaint 1

“committed, participated in or been involved with an Adverse Event” as defined in Article 76(d) of the Constitution in that she “engaged in: (i) dishonourable practice in any profession or undertaking; or (ii) conduct which is derogatory to, or not in the best interests of, the Company or its Members” by providing false information to the Australian Taxation Office (ATO) about clients of her employer to benefit herself by receiving payments totalling $56,266 to which she was not entitled.

Background

On 13 May 2026 the Australian Taxation Office contacted the Member’s employer to enquire about BAS lodgements made through the tax agent portal of the employer, apparently on behalf of its clients, and informed the employer that:

1. the BAS lodgements amended previous BAS lodgements and resulted in refunds being paid
2. the refunds were paid into bank accounts of Miss Chiew.

On 20 May 2026, whilst being interviewed by her employer, the Member admitted she lodged seven amended BAS returns creating total refunds of $56,266, which were deposited into two of her bank accounts.

The employer demanded the funds be repaid to the ATO and immediately dismissed the Member.

The Member repaid the total funds to the ATO on the same day, 20 May 2026.

Decision

The One Person Tribunal’s Determination was made by Written Resolution, in accordance with By-Law 5.6(n)(i), and is based on the Member’s admission of the complaint and consent to a Determination including the imposition of any penalty.

The One Person Tribunal accepted the Member’s consent to the Determination and the imposition of the penalty proposed by CPA Australia in accordance with By-Law 5.6(a). 

The One Person Tribunal found the Complaint sustained and imposed the following penalty:

Penalty and Conditions

In making its Determination, the One Person Tribunal considered the submissions made by both the Member and CPA Australia, particularly the Member’s mitigating circumstances that contributed to her conduct, her genuine remorse, and her co-operation throughout the disciplinary process. The Tribunal also noted that the Member had repaid the monies immediately, prior to the Complaint being lodged with CPA Australia and that her employer did not pursue the matter with the police. 

Having regard to these matters, the One Person Tribunal imposed the following penalty:

• A severe reprimand
• Ms Chiew must successfully complete the online course of education, Ethical Dilemmas in Accounting: A Practical Perspective, and provide evidence of the successful completion of the course to [email protected]. Failure to comply with this requirement to result in an automatic referral to a Disciplinary Tribunal for hearing.

Costs

The Member was ordered to pay CPA Australia’s costs of $5,058.90.