26 SEPTEMBER NEW ZEALAND GAZETTE 3765

offence pursuant to section 229A (B) of the Crimes Act
1961, that:
? Between the 1st day of February 1998, and the 30th
day of 30 October 2001, with intent to defraud, used
electronic banking form templates and cheques in the
name of her employer for a total of $72,912.78 to obtain
a pecuniary advantage.
? As a result the member was convicted and sentenced to
imprisonment for six months.
The Tribunal found the member guilty as charged and the
particulars proven.

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 Karen Jane Halligan 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 Karen Jane
Halligan pay to the Institute the sum of $2,683.00
(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 New Zealand Herald 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 14 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 September 2002.

MARK SHENNAN, Secretary, Disciplinary Tribunal.

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Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand—Notice of Decision – Member Guilty of Breaching the Rules and/or Code of Ethics (Attempting to Act as Liquidator of a Client Company)

At a hearing of the Disciplinary Tribunal of the Institute of
Chartered Accountants of New Zealand on the 18th day
of September 2002, the Tribunal recorded that John Philip
O’Connell, practising in Lower Hutt, pleaded not guilty
to the following charges and did not admit the following
particulars:

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:

(a) The member has been guilty of conduct unbecoming
an accountant; and

(b) The member has breached the Code of Ethics of
the Institute.

IN THAT

? In circumstances where the member’s firm acted for a
client company and/or in circumstances where the
member’s firm was owed money by a client company:
(a) The member attempted to be appointed as liquidator
of that company.

The Tribunal found the member guilty as charged and the
particulars proven.

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 John Philip
O’Connell pay a monetary penalty of $4,000.00.

(b) Pursuant to Rule 21.31 (k) of the Rules of the
Institute of Chartered Accountants of New Zealand,
the Disciplinary Tribunal ordered that John Philip
O’Connell be censured.

(c) Pursuant to Rule 21.33 of the Rules of the Institute
of Chartered Accountants of New Zealand, the
Disciplinary Tribunal ordered that John Philip
O’Connell pay to the Institute the sum of $4,298.00
(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 and the
New Zealand Gazette with mention of the member’s name
and locality.

In reaching its decision the Tribunal took into account the
nature of the charges and particulars, the member’s
evidence, the member’s demeanour, attitude and approach
and the fact that the Tribunal considered that the member
was less than honest in his responses to the questions of the
Professional Conduct Committee.

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 14 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 September 2002.

MARK SHENNAN, Secretary, Disciplinary Tribunal.

gn6522

Notice of Entry into Possession of Mortgaged Property

To: Nigel Colin Greer and Angela Jane Detlaff.

Take notice that ANZ Banking Group (New Zealand) Limited (“the bank”) hereby gives you notice, pursuant to
section 104DD of the Property Law Act 1952, that the bank
entered into possession of the property comprised and
described in certificate of title 1A/955, Westland Registry
(known as 173 Stafford Street, Hokitika) on the 16th day
of August 2002.

Any communications relating to the property should be sent
to Shieff Angland, Solicitors, P.O. Box 2180, Auckland
(Attention: Michelle Herlihy).

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