✨ Disciplinary Tribunal Decisions
NEW ZEALAND GAZETTE
No. 77
that Lloyd Harlick be and is hereby suspended from
membership of the Institute of Chartered
Accountants of New Zealand pending the further
order of the Tribunal.
(b) That following the expiration of 14 days from the
giving of notice of this decision to Lloyd Harlick,
notice of the suspension be published in the
New Zealand Herald, the New Zealand Gazette and
the Chartered Accountants Journal of New Zealand.
Dated this 18th day of July 2001.
MARK SHENNAN, Secretary, Disciplinary Tribunal.
gn5056
Disciplinary Tribunal of The Institute of Chartered
Accountants of New Zealand—Notice of Decision
(Member Fined and Censured)
At a hearing of the Disciplinary Tribunal of the Institute of
Chartered Accountants of New Zealand on the 17th day of
July 2001, the Tribunal recorded that William Richard
Henry West, of Hamilton, pleaded guilty to charges:
THAT in terms of the Institute of Chartered Accountants of
New Zealand Act 1996 and the Rules made thereunder, and
in particular Rule 21.30, the member:
- Was guilty of misconduct in a professional capacity.
- Breached the code of ethics of the Institute.
IN THAT:
- The member failed to attend to an I.R.D. tax audit in a
timely manner. - The member failed within a reasonable and proper time
to reply and/or to provide information to the Institute’s
professional conduct committee in respect of a complaint
against him.\n
It was noted that the member was given the opportunity to
address the Tribunal and chose not to. The Tribunal also
noted that the member had submitted his resignation from
the Institute. The Tribunal accepted that such a course of
action was appropriate.
Orders of the Tribunal:
(a) Pursuant to Rule 21.31 (c) of the Rules of the
Institute of Chartered Accountants of New Zealand,
the Disciplinary Tribunal ordered that a monetary
penalty of $2500.00 be imposed.
(b) Pursuant to Rule 21.31 (d) of the Rules of the
Institute of Chartered Accountants of New Zealand,
the Disciplinary Tribunal ordered that the member’s
certificate of public practice be cancelled.
(c) Pursuant to Rule 21.31 (k) of the Rules of the
Institute of Chartered Accountants of New Zealand,
the Disciplinary Tribunal ordered that the member
be censured.
(d) Pursuant to Rule 21.33 of the Rules of the Institute
of Chartered Accountants of New Zealand, the
Disciplinary Tribunal ordered that the member pay
to the Institute the sum of $5844.00 (inclusive of
G.S.T.) in respect of the costs and expenses of the
hearing before the Disciplinary Tribunal and the
investigation by the Professional Conduct
Committee.
In accordance with Rule 21.35 of the Rules of the Institute
of Chartered Accountants of New Zealand, the Disciplinary
Tribunal directed that the decision be published in the
Chartered Accountants Journal of New Zealand, the
New Zealand Gazette and The Waikato Times with mention
of the member’s name and locality.
Right of Appeal:
Pursuant to Rule 21.41 of the Rules of the Institute of
Chartered Accountants of New Zealand which were in force
at the time of the original notice of complaint, the member
may, not later than 28 days after the notification of this
Tribunal to the member of the exercise of its powers, appeal
in writing to the Appeals Council of the Institute against the
decision.
No decision, other than the direction as to publicity, shall
take effect while the member remains entitled to appeal or
while any such appeal by the member awaits determination
by the Appeals Council.
Dated this 20th day of July 2001.
MARK SHENNAN, Secretary, Disciplinary Tribunal.
gn5106
Departmental Notices
Conservation
Reserves Act 1977
Authorisation for Commissioner to Appoint Reserves Boards
Under the Reserves Act 1977, the Minister of Conservation
authorises the Commissioner for the respective reserves
specified in the Schedule to appoint such persons as the
Commissioner thinks fit to be Reserves Boards to control
and manage the reserves.
Schedule
- Waipu Cove Domain recreation reserve (New Zealand Gazettes 1985, page 4767 and 1980, page 93, excluding that area described in 1999, page 1899).
- Ruakaka Domain recreation reserve (New Zealand Gazettes 1980, page 20 and 1982, page 19).
- Whatitiri recreation reserve (New Zealand Gazette 1979, page 3141).
- Local purpose (site for a public hall) reserve (New Zealand Gazette 1981, page 2252).
- Tamaterau Domain recreation reserve (New Zealand Gazette 1980, page 1048)
- Oakura Beach Domain recreation reserve (New Zealand Gazette 1979, page 1906, excluding that area described in 1989, page 6110).
- Local purpose (fire station) reserve (New Zealand Gazette 1989, page 6110).
- Waikiekie reserve – local purpose (site for community buildings) and recreation (New Zealand Gazette 1980, page 1344).
- Ruakaka central local purpose (site for a public hall) reserve (New Zealand Gazette 1980, page 1496).
- Ngunguru Domain reserve – recreation (part New Zealand Gazette 1980, page 1496); local purpose (site for community buildings) (New Zealand Gazette 1982, page 1763); local purpose (public hall site) (New Zealand Gazette...
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2001, No 77
Gazette.govt.nz —
NZ Gazette 2001, No 77
✨ LLM interpretation of page content
💰
Disciplinary Tribunal Decision - Member Suspended
(continued from previous page)
💰 Finance & Revenue18 July 2001
Chartered Accountants, Disciplinary Tribunal, Suspension, Fraud, Theft
- Lloyd Harlick, Suspended from membership
- Mark Shennan, Secretary, Disciplinary Tribunal
💰 Disciplinary Tribunal Decision - Member Fined and Censured
💰 Finance & Revenue20 July 2001
Chartered Accountants, Disciplinary Tribunal, Misconduct, Fined, Censured
- William Richard Henry West, Fined and censured
- Mark Shennan, Secretary, Disciplinary Tribunal
🗺️ Authorisation for Commissioner to Appoint Reserves Boards
🗺️ Lands, Settlement & SurveyConservation, Reserves Act 1977, Reserves Boards