Superannuation Industry (Supervision) Act 1993

DISQUALIFICATION ORDER

To: Mr Hieu Tran

Institute of Public Accountants

Membership number: 137352

I, Ivan Parrett, a delegate of the Commissioner of Taxation, give you notice under subsection 131(3) of the Superannuation Industry (Supervision) Act 1993 (SISA), that I hereby disqualify you from being an approved auditor of a regulated superannuation entity in accordance with subsection 131(1).

I am satisfied that:

1.    you have failed to carry out or perform adequately and properly:

(a)            the duties of an approved auditor under SISA or the Superannuation Industry (Supervision) Regulations 1994 (SISR); or

(b)            the duties an approved auditor is required to carry out or perform under any other Australian law; or

(c)            any functions an approved auditor is entitled to perform in relation to the SISA, SISR or the Financial Sector (Collection of Data) Act 2001; or

2.    you are otherwise not a fit and proper person to be an approved auditor for the purposes of the SISA.

The disqualification order takes effect on 10 December 2012.

Dated: 3 December 2012

Ivan Parrett

Assistant Commissioner of Taxation

NOTE 1: In accordance with subsection 131(4) of the SISA, particulars of this disqualification order will be published in the Commonwealth of Australia Gazette.

NOTE 2: In accordance with subsection 131(5) of the SISA, the Commissioner may revoke this disqualification order on his own initiative or on written application made by you.

NOTE 3:  In accordance with section 344 of the SISA, if you are a person who is affected by this decision and you are dissatisfied with it, you may request the Commissioner to reconsider this decision.  Such a request must be made in writing within 21 days after the day on which you received notice of the decision and must also set out the reasons for making the request.  If you are dissatisfied with the reconsidered decision, under subsection 344(8) of the SISA and the Administrative Appeals Tribunal Act 1975, you may make an application to the Administrative Appeals Tribunal for review of the reconsidered decision.