Recent Australian cases

In Australia, the CA ANZ Appeals Council and Disciplinary Tribunal have published eleven decisions from April to July 2026.

There were three orders for termination of membership in relation to:

• A member who was found guilty of a criminal offence and was the subject of an adverse or unfavourable finding in relation to the member’s professional or business conduct and had a restriction imposed on a professional registration in the member’s name by the Tax Practitioners Board (TPB).
• A former member (subject to jurisdiction under the By-Laws) who was the subject of an adverse or unfavourable binding determination in relation to the former member’s professional or business conduct, competence or integrity by the TPB.
• A member who was the subject of an adverse or unfavourable binding determination in relation to the member’s professional or business conduct, competence or integrity by the Supreme Court of Victoria and failed to comply with a reasonable and lawful direction from CA ANZ.

There were seven suspensions for periods between 1-4 years, for disciplinary offences including:

• Termination of the member’s tax agent registration and being the subject of an adverse or unfavourable binding determination.
• Being the principal of a practice entity that has suffered an insolvency event.
• Engaging in academic misconduct.
• Signing off on tax returns for self-managed superannuation funds (Funds) and declaring that they had been audited when they had not and the tax returns had not been signed by the directors of the Funds, failing to prepare financial statements and tax returns for Funds and not informing individuals about amendments made to their tax returns.

One member was censured and fined for being the subject of an adverse or unfavourable binding determination in relation to its professional or business conduct, competence or integrity by the Public Company Accounting Oversight Board.

Notable CA ANZ Professional Conduct Committee (PCC) actions during the period from April to July 2026 (three published decisions) include censures and additional training, issued for a range of offences, including:

• Provision of incorrect tax advice.
• Failing to appropriately address a conflict of interest and provide books and records.
• Engaging in academic misconduct

The PCC also imposed quality reviews on the members and their practice entities in these matters, as well as notification to the regulator in relevant matters.

Recent New Zealand cases

Decisions published by the NZICA Disciplinary Tribunal between January and April include the censure of a member, who was also fined and required not to undertake any audit assignments for a period, in respect of the member’s failure to carry out sufficient substantive audit work and obtain sufficient appropriate audit evidence and altering the audit file following selection for practice review, as well as failing to carry out audits in accordance with applicable auditing standards.

The Tribunal also ordered that a member be censured and fined, required the member to carry out further training and update the firm’s system of quality management manual, in respect of the member’s failure to identify and put in place appropriate safeguards to manage conflicts of interest and threats to objectivity.

The NZICA Professional Conduct Committee (PCC) also published two decisions between April and July in which members were censured/reprimanded for reasons including the following:

• Failing to appropriately address multiple conflicts of interest and to appropriately manage the risks posed to the member’s objectivity.
• Insufficiently scoped letters of engagement and insufficient attention to verification of relevant consents.

These decisions continue to demonstrate the Tribunals’ and Committees’ commitment to upholding the highest standards of professional conduct.

They reinforce the expectation that members appropriately manage conflicts of interest and act with integrity, ensuring public confidence in Chartered Accountants remains strong.

Importantly, in making their findings the Tribunals and Committees also consider allowing for the rehabilitation of the practitioner, particularly where insight has been demonstrated into the nature of the offending, the background and personal circumstances of the member and consistency with sanctions in similar cases.

For more detailed case studies and specific decisions, please refer to the disciplinary sections on the CA ANZ and NZICA websites. These resources provide comprehensive information on the actions taken to maintain the integrity and competence of the profession, ensuring that members adhere to the highest standards of ethical and professional behaviour.

Read the full published disciplinary hearing decisions.