Lawrence Edward Ferrari CA of Queensland 
 
12 April 2006 
 
On his own admission, the Tribunal found a case established that Mr Ferrari was liable to disciplinary action in accordance with By-law 40(f), in that:

• 1. having received a letter dated 29 March 2005 from another firm of accountants he failed to obtain the permission of the clients before responding, in breach of paragraph 8(a) of Professional Statement F3 of the Code of Professional Conduct; 
   
  
• 2. he sent copies of the 2002 and 2003 income tax returns of a client to another firm of accountants without obtaining the client’s consent, in breach of paragraph C.5 (a) of the Code of Professional Conduct.