Adelaide CA suspended for 4 years after tax return failures

Coggins had been a member of CA ANZ since 1998 and had been employed at her firm, Accru Harris Orchard, since 2008. In 2014, she was promoted to director. In March 2025, CA ANZ received a complaint from another director at the firm regarding Coggins’ conduct in handling tax returns for four of the firm’s clients.

The colleague alleged that Coggins had signed off on two self-managed super fund (SMSF) tax returns and declared they had been audited when they had not. The tax returns were also lodged late, with one incurring late lodgement penalties. Neither return had been signed by the directors of the trustee.

The failures occurred for the financial years ending 30 June 2018 to 30 June 2023 for one fund, and 30 June 2017 and 30 June 2023 for the other.

When acting for a third SMSF, Coggins failed to prepare financial statements or tax returns for the financial years ending 30 June 2019 to 30 June 2023. There was also no evidence that she had requested any information from the fund. She also failed to forward the fund-relevant reminders and demand letters from the ATO.

Lastly, Coggins did not inform two individuals of amendments to their 2020 tax returns following the correction of an error, resulting in them accruing tax debts. 

She also failed to notify them about amendments made to their tax returns for the financial years ended 30 June 2021 to 30 June 2023, to include a deduction against trust income, which reduced their unpaid tax liabilities to materially nil.

In November 2025, the PCC and Coggins came to an agreement about the facts of the breach, sanctions and costs. She admitted to the offences raised by her colleague.

In coming to its sanctioning decision, the PCC determined that “the Member’s conduct was very serious and was serious enough to warrant a sanction of termination.”

Further aggravating factors included that Coggins’ conduct spanned a long period and that she held a senior role at her firm.

The PCC also noted mitigating factors, including that she admitted to the allegations, was candid about personal issues, and otherwise had no disciplinary record over a long career.

“The Tribunal determined a suspension of four years was appropriate because, in mitigation, the Member admitted the allegations, was candid about personal issues and did not have a disciplinary record over a long career,” disciplinary documents read.