2918
NEW ZEALAND GAZETTE
No. 96

Notice of Decision of Disciplinary Committee

Notice is hereby given by the Disciplinary Committee of the New Zealand Society of Accountants, that at a conjoint hearing held on the 15th day of August 1994, the committee heard a charge against a member in that he had been guilty of grave impropriety in a professional respect.

The member appeared before the disciplinary committee and a plea of guilty was taken. The disciplinary committee found the charge proved based on evidence that was heard and received at the hearing on the 15th day of August 1994.

Pursuant to section 24 (3) (a) of the New Zealand Society of Accountants Act 1958, the disciplinary committee ordered that the member’s name be removed from the Register of Members of the society and fixed the date of the 15th day of August 1999, after which the member may apply for re-registration under this Act.

The member was ordered to pay to the society the sum of $6,584.26 (incl. G.S.T.) in respect of costs and expenses of and incidental to the inquiry by the disciplinary committee and the investigation by the investigation committee.

The disciplinary committee ordered that its decision be published in the Chartered Accountant’s Journal of New Zealand, and the New Zealand Gazette without mention of the member’s name and locality. The defendant’s name and locality have been suppressed on compassionate grounds having regard to the special circumstances of the case.

Dated this 14th day of September 1994.

gn6911

Notice of Decision of Disciplinary Committee

Notice is hereby given by the Disciplinary Committee of the New Zealand Society of Accountants, that at a conjoint hearing held on the 15th day of August 1994, the committee heard a charge against Charles Nicholas Dahl of Australia, in that he was a bankrupt.

Charles Nicholas Dahl did not appear before the disciplinary committee, but in a letter to the committee, pleaded guilty to the charge. The disciplinary committee found the charge proved, based on evidence that was heard and received at the hearing on the 15th day of August 1994.

Pursuant to section 24 (3) (b) of the New Zealand Society of Accountants Act 1958, the disciplinary committee ordered that Charles Nicholas Dahl be suspended from membership of the society until the 15th day of August 1999, or termination of the bankruptcy, whichever is earlier.

Charles Nicholas Dahl was ordered to pay to the society the sum of $2,370.56 (incl. G.S.T.) in respect of costs and expenses of and incidental to the inquiry by the disciplinary committee and the investigation by the investigation committee.

The disciplinary committee ordered that its decision be published in the Chartered Accountant’s Journal of New Zealand, and the New Zealand Gazette with mention of the member’s name and locality.

Dated this 14th day of September 1994.

gn6912

Notice of Decision of Disciplinary Committee

Notice is hereby given by the Disciplinary Committee of the New Zealand Society of Accountants, that at a conjoint hearing held on the 15th day of August 1994, the committee heard charges against Colin Cecil Richardson of Hamilton, that he had:

A. Been guilty of grave impropriety in a professional respect.

B. Been guilty of defaults discreditable to an accountant.

C. Conducted himself in such a manner as to render the exercise of the powers of the disciplinary committee expedient in the interests of the public or of the society.

In that he failed to respond to correspondence from the society in relation to a complaint lodged relating to professional services.

Colin Cecil Richardson appeared before the disciplinary committee and a plea of not guilty was taken. The disciplinary committee found the charges proved based on evidence that was heard and received at the hearing on the 15th day of August 1994. The reasons for the committee’s findings are that although the evidence was in conflict it found itself accepting the evidence of the society’s officers and the official record of a meeting of the investigation committee held on the 17th day of March 1994. The committee did not find it credible that all letters from the New Zealand Society of Accountants were misdirected and not received by the defendant.

Pursuant to section 24 (3) (c) of the New Zealand Society of Accountants Act 1958, the disciplinary committee ordered that Colin Cecil Richardson pay the penalty of $200.

Pursuant to section 24 (3) (d) of the New Zealand Society of Accountants Act 1958, the disciplinary committee ordered that Colin Cecil Richardson be censured.

Colin Cecil Richardson was ordered to pay to the society the sum of $3,282.26 (incl. G.S.T.) in respect of costs and expenses of and incidental to the inquiry by the disciplinary committee and the investigation by the investigation committee.

The disciplinary committee ordered that its decision be published in the Chartered Accountant’s Journal of New Zealand, the New Zealand Gazette, and Waikato Times newspaper, with mention of the member’s name and locality.

Dated this 14th day of September 1994.

gn6913

Notice of Decision of Disciplinary Committee

Notice is hereby given by the Disciplinary Committee of the New Zealand Society of Accountants, that at a conjoint hearing held on the 15th day of August 1994, the committee heard charges against Colin Hugh Pratt of Balclutha, that he had:

A. Been guilty of grave impropriety in a professional respect.

B. Been guilty of defaults discreditable to an accountant.

C. Conducted himself in such a manner as to render the exercise of the powers of the disciplinary committee expedient in the interests of the public or of the society.

In that he had failed to respond to continued requests for information regarding a complaint concerning professional services.

Colin Hugh Pratt did not appear before the disciplinary committee, therefore a plea of not guilty was taken. The disciplinary committee found the charges proved based on evidence that was heard and received at the hearing on the 15th day of August 1994.

Pursuant to section 24 (3) (d) of the New Zealand Society of Accountants Act 1958, the disciplinary committee ordered that Colin Hugh Pratt be censured.

Colin Hugh Pratt was ordered to pay to the society the sum of $2,015.22 (incl. G.S.T.) in respect of costs and expenses of and incidental to the inquiry by the disciplinary