Simon Charles Cubitt CA of Western Australia 
 
2 February 2006 
 
The Professional Conduct Tribunal found a case established that Mr Cubitt was liable to disciplinary action in accordance with By-law 40(a), in that on 20 June 2002 he issued an unqualified audit certificate for the trust account operated by a legal firm for the period ended 31 March 2002 when in fact there had been breaches of the trust account provisions of the Legal Practitioners Act 1893 and the Legal Practice Board Rules 1949. 
 
The decision of the Tribunal was that Mr Cubitt be required to pay $450 plus GST towards the costs of the disciplinary action but that no further sanctions be imposed.