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2 March 2007 Patricia Jane Massese CA of Western Australia
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2 March 2007 
 
Patricia Jane Massese CA of Western Australia 
 
The Tribunal found a case established that Mrs Massese was liable to disciplinary action in accordance with:

  1. By-law 40(a), in that as the auditor of the trust account of a company for the years ended 31 December 1995, 1996, 1997 and 1998, she failed to observe a proper standard of professional care, skill or competence in the course of carrying out her professional duties, as evidenced by a review and report into the performance of the audits conducted for the Finance Brokers Supervisory Board.
    2.  
     
  2. By-law 40(f), in that by performing the audit of the trust account she undertook professional work for which she did not have the necessary competence and experience, in breach of paragraph B7 of the Code of Professional Conduct (formerly paragraph 8 of REC).
    3.  
     
  3. By-law 40(j), in that her acts and omissions in relation to the audit of the trust account bring, or are likely to bring, discredit on her, the Institute or the profession of accountancy.
The decision of the Tribunal was that Mrs Massese be excluded from membership of the Institute and that she be required to pay $600 plus GST towards the costs of the disciplinary action.