Accountant ‘unlikely to succeed in her role’ awarded $11k following invoice error allegations

The practitioner was dismissed in late 2025 for alleged breaches of company protocol after spending three years at the company.

The worker was placed on a performance improvement plan between 12 June 2025 and 10 July 2025, which ultimately resulted in the applicant receiving a warning letter on 15 July 2025 on the basis that her technical accounting competency remained below the required standard.

"There is a pattern of surface-level agreement to feedback without evidence of sustained improvement of independent problem solving," the letter said.

"Your approach continues to be transactional rather than demonstrating the required analytical and controls-focused mindset expected of your role."

It said this applied to reconciliation work, the application of professional judgement, and the preparation of clear and accurate supporting commentary.

Further, the letter said that “deliverables remained incomplete, inaccurate, or lacking proper explanation and analysis, such as balance sheet reconciliations with unexplained variances or balances, incorrect journal postings (e.g. SG penalties), commission revenue summaries with significant inaccuracies and lacking reliable reconciliation to the ledger, delays in clearing intercompany variances and other critical tasks”.

$55k discrepancy

One month later, the company’s head of people and culture was notified that the applicant allegedly altered an invoice amount from $185 to $56,100.

The worker said she reviewed the invoice, identified that the invoice amount was incorrect, confirmed it in writing, raised the debt adjustment to correct the amount, and approved and applied the adjustment to the invoice.

“The Applicant said this is the standard method within the system to correct an error of that nature,” Commissioner Matheson said.

Shortly after, the company issued the worker an allegations letter, setting out claims of procedural failures by the worker.

“When considered alongside your prior warning and repeated failures to comply with required processes, this behaviour poses a significant risk to the company’s financial integrity,” the letter read.

The allegations letter alleged that the worker’s conduct demonstrated a failure to follow “fundamental accounting controls and approval protocols and is inconsistent with basic accounting”.

In mid-September, the worker was informed that she was being placed on “garden leave” immediately, and that her employment would be terminated on 19 December 2025.

“We have determined that your conduct in relation to the alteration of an invoice and approval without proper delegation, together with the broader control issues identified in the schedules, represents a serious breach of the standards expected of your position,” the termination letter said.

“Given the gravity of these matters and the risk they pose to the organisation’s financial integrity, we have decided that we cannot continue your employment."