Walter John Tieleman FCA of Western Australia 
 
2 February 2006 
 
On his own admission the Professional Conduct Tribunal found a case established that Mr Tieleman was liable to disciplinary action in accordance with By-law 40(b), in that on 1 July 2004 in the Supreme Court of Western Australia at Perth he was found guilty of a charge that between 1 January 1998 and 30 June 1999, at Perth and elsewhere in the State of Western Australia and Melbourne in the State of Victoria, he conspired with others to defraud the Commonwealth, contrary to sections 29D and 86(1) of the Crimes Act 1914, and was subsequently sentenced to imprisonment for five years with a conditional release after 18 months.  
 
The decision of the Tribunal was that Mr Tieleman be excluded from membership of the Institute.