20 APRIL
NEW ZEALAND GAZETTE
931

Incorporated Societies Act Notices

Dissolution of Incorporated Society

Pursuant to Section 28 (1) of the Incorporated Societies Act 1908

The Registrar is satisfied that OTAIHAPE ROLLER SKATING CLUB INCORPORATED WN. 217544 is no longer carrying on its operations and on the 14th day of April 2000 made a declaration that it is dissolved as from that date.

PETER TEHARE TURNER, Assistant Registrar of Incorporated Societies.

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General Notices

Notice of Decision of the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand

At a hearing held on the 6th day of March 2000, the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand heard a charge against Warwick Thomas Smith of Auckland.

In terms of Rule 21.30 of the Rules of the Institute of Chartered Accountants of New Zealand, the member had been convicted in the Court of an offence punishable by imprisonment and the tribunal found that the conviction reflected on the member’s fitness to practise accountancy and/or tended to bring the profession into disrepute.

Warwick Thomas Smith did not appear before the Disciplinary Tribunal but pleaded guilty to the charge.

The member had been convicted on a charge of false accounting, pursuant to section 253 of the Crimes Act 1961. The member had been sentenced to a term of imprisonment of 2 years suspended, plus 6 months periodic detention.

It was submitted by the Professional Conduct Committee that the charge represented a serious act of dishonesty and that removal from the Register with costs and publicity was the only penalty that could be sought.

The tribunal ordered that:

• Pursuant to Rule 21.31 of the institute’s rules, Warwick Thomas Smith be removed from the Register of Members of the Institute.
• Pursuant to Rule 21.33 of the institute’s rules, the member pay to the institute the sum of $1,244.60 in respect of costs.
• Pursuant to Rule 21.35 of the institute’s rules, the decision of the tribunal be published in the Chartered Accountants Journal and the New Zealand Gazette with the member’s name and locality.

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Notice of Decision of the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand

At a hearing held on the 6th day of March 2000, the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand heard a charge against Kaua Te Rangi Reedy of Gisborne.

The member had been convicted in the Court of an offence punishable by imprisonment, theft by failure to account, which reflected on his fitness to practise accountancy and tended to bring the profession into disrepute. The charge before the Court was that as auditor of the Rehare Mahemahe Trust, Kaua Te Rangi Reedy received a cheque for $9,000.00 made out to the trust, but deposited in to his own Visa account without authority.

After receiving evidence and hearing submissions on behalf of the Professional Conduct Committee, the Disciplinary Tribunal found the member:

(a) Guilty of a breach of the honesty and fiduciary obligation and trust that was a fundamental requirement of a member of the institute.

(b) Guilty of an act discreditable to a chartered accountant.

(c) Guilty of unprofessional conduct.

The tribunal ordered that:

• Pursuant to Rule 21.31 of the institute’s rules, Kaua Te Rangi Reedy be removed from the Register of Members of the Institute.
• Pursuant to Rule 21.33 of the institute’s rules, the member pay to the institute the sum of $1,455.00 in respect of costs.
• Pursuant to Rule 21.35 of the institute’s rules, the decision of the tribunal be published in the Chartered Accountants Journal, the New Zealand Gazette and the Gisborne Herald.

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Notice of Decision of the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand

At a hearing held on the 6th day of March 2000, the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand heard a charge against John Bernard Mathewson of Christchurch.

John Bernard Mathewson did not appear before the Disciplinary Tribunal but pleaded guilty to the charge.

The member had been convicted in the Court of 2 offences punishable by imprisonment — obtaining loans by fraud, which the tribunal considered reflected on his fitness to practise accountancy and tended to bring the profession into disrepute.

The Court charges, brought by the Serious Fraud Office, related to the member obtaining loans from the National Bank and the Bank of New Zealand respectively by falsely representing the value of Cardinal Community Laboratories.

After receiving evidence and hearing submissions on behalf of the Professional Conduct Committee, the Disciplinary Tribunal found the member:

(a) Guilty of acts discreditable to a chartered accountant.

(b) Guilty of unprofessional conduct.