NEW ZEALAND GAZETTE

No. 14

Libeau Descendants Incorporated
AK. I.S. 639881
(7 December 2000).

Metropolitan Short Hair Cat Club Incorporated
AK. I.S. 459160 (6 September 2000).

The Franklin Arts & Cultural Centre Management Incorporated
AK. I.S. 255522 (6 September 2000).

Tai Hararuru Marae Incorporated
AK. I.S. 842375
(6 September 2000).

Samoa Marist St. Joseph’s Old Boys and Sports Association (also known as Malisi Samoa N.Z. Incorporated)
AK. I.S. 810328 (6 September 2000).

Calvary Bible Baptist Church Incorporated
AK. I.S. 465700 (6 September 2000).

Te Whakaruruhau O Nga Reo Irirangi Maori Incorporated
HN. I.S. 499781 (13 July 2000).

With this publication such societies are revived from the date of their dissolution as if no dissolution has taken place.

MA’ATA KOLOVE LAVULO, Assistant Registrar of Incorporated Societies.

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General Notices

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

(Provisional Member Guilty of Breaching the Rules and/or Code of Ethics)

At a hearing of the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand on the 8th day of February 2002, the Tribunal recorded that Max Kelly Greer, a provisional member of Tauranga, pleaded guilty to charges:

THAT in terms of the Institute of Chartered Accountants Act 1996 and the Rules made thereunder, and in particular Rule 21.30, the member:

• has been guilty of conduct unbecoming an accountant.
• has breached the Code of Ethics – FP5.

IN THAT

In the course of applying for and subsequently obtaining employment with an accounting firm, the member:

• improperly represented that he was a qualified chartered accountant when, in fact, he was not;
• improperly claimed that he held PCE1 and PCE2 qualifications when, in fact, he did not hold such qualifications;
• presented a reference of employment in circumstances when he knew it was false;
• presented a curriculum vitae in circumstances when he knew it falsely represented his qualifications;
• prepared a false curriculum vitae;
• prepared a false reference of employment.

Orders of the Tribunal:

(a) Pursuant to Rule 21.31 (a) of the Rules of the Institute of Chartered Accountants of New Zealand, the Disciplinary Tribunal ordered that the name of Max Kelly Greer, of Tauranga, be removed from the Institute’s Register.

(b) Pursuant to Rule 21.33 of the Rules of the Institute of Chartered Accountants of New Zealand, the Disciplinary Tribunal ordered that Max Kelly Greer pay to the Institute the sum of $3,708.00 (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 reaching its decision, the Tribunal emphasised the importance of members maintaining their integrity and that of the Institute. The Tribunal expressed concern at the nature of the charges.

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 and the New Zealand Gazette 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 11th day of February 2002.

MARK SHENNAN, Secretary, Disciplinary Tribunal.

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

(Accounting Technician Member Guilty of Breaching the Rules and/or Code of Ethics)

At a hearing of the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand on the 8th day of February 2002, the Tribunal recorded that Malcolm Desmond Rabbitt, an accounting technician member of Alexandra, pleaded guilty to charges:

THAT in terms of the Institute of Chartered Accountants Act 1996 and the Rules made thereunder, and in particular Rule 21.30, the member:

• has breached the rules and/or code of ethics of the Institute.

IN THAT

• The member has been offering accounting services to the public through Rabbitt Accountancy Services in breach of Rule 18.2 of the Institute’s rules due to the member not holding a certificate of public practice and in circumstances when the member is not entitled to be issued with a certificate of public practice by virtue of Rule 18.4; and/or
• in breach of Rule 18.1 (b), the member has engaged in conduct from which it may be reasonably inferred that the member has been offering accounting services to the public;
• the member has failed within a reasonable and proper time to reply to correspondence from the Professional Conduct Committee and Institute – Rule 21.30 (ha) and FP3.