[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-180722-105":59,"doc-detail-180722-en":135},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":128,"head_meta":130,"extra_data":132,"updated_unix":134},105,"en","cpa-australia-2024-professional-standards-report","CPA Australia 2024 Professional Standards Report","","Report outlines responses to member non-compliance with CPD and broader professional obligations, including escalation to Professional Conduct for investigation and possible disciplinary action. It describes consequences such as cancelled membership following unresolved CPD obligations, and disciplinary outcomes delivered via a Disciplinary Tribunal. It also maps ethics and standards areas (e.g., APES 110, APES 320, APES 325, APES 305) to common deficiencies and corresponding CPA Australia resources, plus audit, assurance, and taxation service expectations.",{"@graph":69,"@context":127},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/cpa-australia-2024-professional-standards-report/180722/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/cpa-australia-2024-professional-standards-report/180722.png","ImageObject",300,407,{"name":92,"@type":93},"Asher","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-18","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",14,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119,123],{"name":110,"@type":111,"acceptedAnswer":112},"What happens if a member fails to provide CPD records for review?","Question",{"text":113,"@type":114},"The matter is referred to the Professional Conduct Unit for investigation and disciplinary action. If the member cannot resolve additional CPD obligations before the next renewal period, suspension results in cancelled membership.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How does CPA Australia respond to members who fail to meet CPD requirements?",{"text":118,"@type":114},"A member is placed on a CPD Support Plan considering reasons for not fully complying. If the member fails to meet the Support Plan requirements, the case is referred to the Professional Conduct Unit; unresolved obligations before the next renewal period can lead to suspension and cancelled membership.",{"name":120,"@type":111,"acceptedAnswer":121},"When can non-compliance be escalated to a Disciplinary Tribunal?",{"text":122,"@type":114},"Where a member fails to meet CPD obligations and is referred for hearing, the Tribunal can impose penalties such as forfeiture of membership, suspension, severe reprimand, fine, admonishment, or lowering of membership status.",{"name":124,"@type":111,"acceptedAnswer":125},"Which ethics standards are linked to common deficiencies and CPA Australia resources?",{"text":126,"@type":114},"The report links standards including APES 110, APES 320, APES 325, and APES 305 to key deficiency areas and provides corresponding CPA Australia resources such as toolkits, overviews, and related guidance.","https://schema.org",{"og:url":83,"og:type":129,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":131,"canonical":83},"index,follow",{"doc_id":133,"site_id":62},180722,1788341899,{"code":4,"msg":5,"data":136},{"doc_id":133,"user_id":137,"nickname":92,"user_avatar":138,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":139,"file_id":140,"file_url":141,"file_type":142,"file_size":143,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":144,"language":145,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":146,"faqs":147,"seo_title":148,"seo_description":67,"update_tm":134,"read_time":149,"preview_page_count":4},687197207639,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","| Member fails to provide CPD record for review | Referred to the Professional Conduct Unit for investigation and disciplinary action.\u003Cbr>If member fails to resolve with additional CPD obligations before next renewal period, suspension will result in cancelled membership. |\n| --- | --- |\n| Member fails to meet CPD requirements | Member is placed on a CPD Support Plan taking into consideration their reasons for not fully complying. Generally, a support plan requires CPD hours over and above standard requirements for their next triennium.\u003Cbr>If member fails to meet Support Plan requirements, we refer them to the Professional Conduct Unit for investigation and disciplinary action.\u003Cbr>If member fails to resolve with additional CPD obligations before next renewal period, suspension will result in cancelled membership. |\n| Where a member fails to meet their CPD obligations and | If the member holds other statutory licenses, CPA Australia |\n| is referred to a Disciplinary Tribunal (Tribunal) for hearing, | may disclose CPD non-compliance with the regulators of |\n| the Tribunal can impose any of the penalties at its disposal. | these licenses. If there is an adverse outcome regarding |\n| These include forfeiture of membership, suspension from | not meeting CPD requirements, and the individual is a |\n| membership, a severe reprimand, a fine, admonishment, | registered tax agent or, going forward, registered with ASIC, |\n| education and lowering of a membership status. | the disciplinary outcome is provided to the relevant agency. |\n\n|  |  |\n| --- | --- |\n| |  |\n| RESPONSE TO NON-COMPLIANCE |  |\n| Non-compliance/s identified which can be rectified by the member | Member provided a support plan with recommendations for corrective actions to address identified areas of noncompliance. Member provided links to tool and resources to support them in the implementation of corrective actions.\u003Cbr>Future Program assessments will consider the corrective actions taken by the member. |\n| Significant and/or pervasive non\u003Cbr>compliance identified | Members may be either:\u003Cbr>• referred directly to Professional Conduct for investigation and possible disciplinary action.\u003Cbr>• provided a support plan with recommendations for corrective actions, and confirm implemented at a follow-up assessment within 12 months. |\n| Non-engagement in Program assessment | Referred to Professional Conduct for investigation and possible disciplinary action. |\n\n\n| |  |  |  |\n| --- | --- | --- | --- |\n| Ethics and Professional Standards |  |  |  |\n| Standard | Key areas of deficiencies | CPA Australia Resources |  |\n| APES 110 Code of Ethics | • Responding to Non-Compliance with Laws and Regulations (NOCLAR) requirements. | • APES 110 Code of Ethics for\u003Cbr>Professional Accountants\u003Cbr>\u003Cbr>• CPA APES 110-Overview of the Code\u003Cbr>• CPA Australia-Responding to NonCompliance with Laws and Regulations (NOCLAR) video |  |\n| APES 320 Quality Management | • Failure to maintain a system of quality management that is current and up to date.\u003Cbr>• Insufficient evidence of an active monitoring process on a cyclical basis over member’s systems of quality management.\u003Cbr>• Insufficient evidence of monitoring policies and procedures. | • APES 320 Quality Management for Firms that provide Non-Assurance Services\u003Cbr>• CPA Australia-Quality Management Tool |  |\n| APES 325\u003Cbr>Risk Management | • No documented risk management framework or failure to maintain a risk management framework that is current and up to date.\u003Cbr>• Insufficient evidence of an active monitoring process over the member’s risk management framework.\u003Cbr>• Risks relating to changing circumstances, including consideration of succession planning were not reflected in risk management plans reviewed. | • APES 325 Risk Management for Firms\u003Cbr>• CPA Australia-Risk Management for Firms\u003Cbr>\u003Cbr>• CPA Australia-Risk Management Framework Tool |  |\n| APES 305 Terms\u003Cbr>of Engagement | • The use of outsourced services not disclosed including locati","cbCaitO5lNwP63ol","https://ap.wps.com/l/cbCaitO5lNwP63ol","pdf",1459264,13,"English","# Response to non-compliance\n## Non-compliance rectifiable by the member\n## Significant or pervasive non-compliance\n## Non-engagement in Program assessment\n# Ethics and Professional Standards\n## APES 110 Code of Ethics\n## APES 320 Quality Management\n## APES 325 Risk Management\n## APES 305 Terms of Engagement\n# Audit and Assurance Services\n## ASQM 1\n## ASAs\n## SISA / SISR\n# Taxation Services\n## APES 220 Taxation Services","[{\"question\":\"What happens if a member fails to provide CPD records for review?\",\"answer\":\"The matter is referred to the Professional Conduct Unit for investigation and disciplinary action. If the member cannot resolve additional CPD obligations before the next renewal period, suspension results in cancelled membership.\"},{\"question\":\"How does CPA Australia respond to members who fail to meet CPD requirements?\",\"answer\":\"A member is placed on a CPD Support Plan considering reasons for not fully complying. If the member fails to meet the Support Plan requirements, the case is referred to the Professional Conduct Unit; unresolved obligations before the next renewal period can lead to suspension and cancelled membership.\"},{\"question\":\"When can non-compliance be escalated to a Disciplinary Tribunal?\",\"answer\":\"Where a member fails to meet CPD obligations and is referred for hearing, the Tribunal can impose penalties such as forfeiture of membership, suspension, severe reprimand, fine, admonishment, or lowering of membership status.\"},{\"question\":\"Which ethics standards are linked to common deficiencies and CPA Australia resources?\",\"answer\":\"The report links standards including APES 110, APES 320, APES 325, and APES 305 to key deficiency areas and provides corresponding CPA Australia resources such as toolkits, overviews, and related guidance.\"}]","CPA Australia 2024 Professional Standards Report | PDF",33]