William Henry Brown Seaton CA of New South Wales 
 
15 March 2006 
 
On his own admission the Professional Conduct Tribunal found a case established that Mr Seaton was liable to disciplinary action in accordance with By-law 40(e), in that on 14 September 2005 the New South Wales Court of Appeal found that he had breached his duty as auditor by giving audit approval for the accounts of a company for the year ended 30 June 1995 as drafted. 
 
The decision of the Tribunal was that no sanctions be imposed. The reason for the Tribunal’s decision was that it believed, on the evidence put before it, that appropriate professional judgment had been applied.