CASE SCENARIO Ms Georgia Mckenzie is a Certified Practising Accountant (CPA), who has two specialisations in Accounting and Finance. Ms Georgia Mckenzie has been running her own small accounting firm for only three years. In order to attract new clients she has placed an advertisement in the local newspaper indicating that she is a "Fellow of CPA Australia". CPA registration is a mark of high professional competence. This registration indicates that the accountant complies with quality of accountancy knowledge. In December 2018, Mr David Miller (Sole Trader) a former client complained about Ms Georgia Mckenzie's accounting services with CPA Australia. He was very unhappy because he received a fine from the Australian Taxation Office (ATO) regarding his Tax Return. Mr David Miller was found in guilty of tax evasion and tax minimisation When Mr David Miller had approached Ms Georgia Mckenzie after the financial year to lodge his Tax return, he told her he wanted to maximise his tax deductions. Miss Georgia Mckenzie responded to Mr David Miller "Don't worry... you are with "the best Fellow of CPA Australia", "I will make sure you are well looked after". Mr David Miller remembered when he had provided Ms Georgia Mckenzie "via email" all his bank statements and scanned copies of every single Tax Invoice he provided to his clients. He also provided the expenses that he had to incur in order to run his business. When Mr David Miller visited Ms Georgia Mckenzie in her office, she advised him that he should collect any expenses receipts from his family members and that it didn't matter if these receipts were not related to his business activity. Ms Georgia Mckenzie advised Mr David Miller that she will have to include these receipts to maximise his deductions. Mr David Miller relied on her advice, so he did not hesitate to collaborate in providing these receipts. Furthermore, Ms Georgia Mckenzie let Mr David Miller believe that her advice in fact was not wrong and that it was the only way to maximise his deductions. Now Mr David Miller is trying to make an agreement to pay in instalments to the ATO. In the meantime, he wants to make an appointment with a Solicitor to seek legal advice so he can find out what are the legal actions that he may be entitled to exercise against Ms Georgia Mckenzie