Recent Australian Cases

In Australia, the CA ANZ Disciplinary Tribunal has published 11 decisions from October. The Tribunal ordered termination of membership in six matters, four members had their membership suspended and the remaining member had his membership interim suspended pending finalisation of criminal proceedings.

Termination of membership was ordered in relation members who were found to have committed a range of serious disciplinary offences under the By-Laws, including:

• conviction of a serious criminal offence involving dishonest conduct as a director and providing false and misleading information to an auditor for personal gain, resulting in an 18-month prison sentence
• banned for 10 years by the Australian Securities and Investments Commission for not complying with financial services laws, making false statements and misleading clients, not being a fit and proper person or competent to participate in the Australian financial services industry
• termination of the member’s tax agent registration, with a period of 5 years during which he cannot apply for re-registration, as the member is no longer a fit and proper person, because he was found by the Tax Practitioners Board (TPB) to have made false and misleading statements in connection with personal taxation obligations and failed to comply with taxation laws, was found by the Australian Taxation Office to have knowingly and dishonestly facilitated a client to illegally withdraw superannuation funds and was banned from the provision or management of NDIS supports, services or funding for a period of 5 years
• failing to comply with the requirement for holders of a Certificate of Public Practice to advise CA ANZ about their Professional Indemnity Insurance arrangements and comply with reasonable and lawful directions from CA ANZ.

The four suspensions were for periods between 3-5 years and for disciplinary offences including:

• termination of the member’s tax agent registration with a period of one year during which she could not apply for re-registration and being the subject of an adverse or unfavourable binding determination
• bankruptcy
• submitting a false and misleading employer reference in support of the member’s migration skills assessment application, which the Disciplinary Tribunal said was conduct unbecoming a member, a breach of the fundamental principles of integrity and professional behaviour and conduct which brings discredit on the member
• termination of the member’s tax agent registration with a period of four years during which he cannot apply for re-registration, for failing to act with integrity and have adequate arrangements in place for the management of conflicts of interest. Given the nature of the conduct, the Disciplinary Tribunal also imposed a fine on the member and removed his status as a Fellow of CA ANZ.

Finally, interim suspension was ordered by the CA ANZ Disciplinary Tribunal in relation to a member charged with the serious criminal offence of aiding, abetting, counselling or procuring dishonest conduct in the course of carrying on a financial services business.

Notable CA ANZ Professional Conduct Committee (PCC) actions since October 2025 include censures issued for a range of offences, including:

• pleading guilty to and being convicted of SMSF auditor number misuse, which is a criminal offence, and suspension of his tax agent registration for 6 months
• failing to comply with the fundamental principle of professional competence and due care by failing to ensure that a person working under her authority has appropriate training and supervision
• disqualification as an SMSF auditor for failing to adequately and properly carry out or perform his duties as an SMSF auditor, by engaging in reciprocal auditing arrangements
• failing to comply with the fundamental principle of objectivity and acting with a conflict of interest where the threat to compliance with the fundamental principles was not at an acceptable level
• failing to observe a proper standard of professional care, skill, competence or diligence in the course of carrying out professional duties, failing to reply to correspondence and failing to comply with directions from CA ANZ.

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

Recent New Zealand Cases

The NZICA Disciplinary Tribunal has also published three decisions since October. One of these resulted in termination of membership, with two resulting in a censure. The members were found to have committed a range of serious disciplinary offences, namely:

• Charging significant personal expenditure on a work credit card knowing it was prohibited and without informing the Member’s employer that it was personal, in breach of the fundamental principle of integrity, resulting in a finding of misconduct and termination of membership.
• Failing to identify and put in place appropriate safeguards to manage conflicts of interest and threats to objectivity in connection with his role as an accountant, making derogatory comments and being obstructive in communications and breaching confidentiality by accessing a client’s Xero account without authority. The Tribunal censured and fined the member, as well as requiring him to undertake additional ethical training.
• As accountant for and trustee of a trust, failing to complete and deliver the Trust’s annual financial statements and/or income return in a reasonable time, in breach of the fundamental principles of professional competence and due care and/or professional behaviour, as well as comply with reasonable and lawful directions from NZICA by failing to respond to a compliant.

The NZICA Professional Conduct Committee also took action during this period. Two published cases involved censures issued to two members for being misleading as to the nature of their practice arrangements by holding out and/or allowing themselves to be held out as being in partnership when that was not the legal basis of their practice arrangements, and failure to comply with duty to report to NZICA allegations of serious unethical behaviour against another member. In relation to the latter issue, the Committee observed that the duty to report (under the NZICA Code of Ethics) is an obligation to protect the public interest and is triggered where members have reasonable grounds for suspecting serious wrongdoing on the part of a member.

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 comply with CA ANZ and NZICA requirements, 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.