NEW ZEALAND GAZETTE

No. 58

General Notices

Notice of Decision of the Disciplinary Tribunal

of the Institute of Chartered Accountants of
New Zealand—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 10th day
of April 2002, the Tribunal recorded that John George
Russell, a member of Auckland, pleaded not 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 misconduct in a professional capacity,
  and/or he has breached the Rules of the Institute.

IN THAT

• being a member of the Institute of Chartered
  Accountants of New Zealand, he has offered accounting
  services to the public through the use of a company
  called Mahalo Limited trading as Commercial
  Management, when:
  1. in breach of Rule 18.2, he did not and does not hold
     a certificate of public practice; and/or
  2. he has practised under a trade or association name,
     namely Commercial Management, without leave of
     the council as required by Rule 19.2 (b);
  3. in respect of Mahalo Limited, and without the consent
     of the council as required by Rule 19.2 (c) (i), he is a
     director of the said company;
  4. in respect of Mahalo Limited and without the consent
     of the council as required by Rule 19.2 (c) (iii), he
     directly or indirectly controls that company.

The Tribunal, in a reserved decision issued on the 6th day of
May 2002, found the member guilty of the charge that he
had breached the Rules of the Institute.

In reaching its decision, the Tribunal found that there had
been a deliberate attempt by the member to evade his
obligations under the Rules and, as such, the member was
also guilty of misconduct in a professional capacity.

Orders of the Tribunal

At a further hearing of the Disciplinary Tribunal on the
30th day of May 2002, the Tribunal considered submissions

and submissions in response in relation to penalty and
publication, and made the following orders:

(a) Having regard to the fact that he had been found
guilty of similar charges on two previous occasions
and had not altered his behaviour as a result,
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
John George Russell, of Auckland, 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 John George
Russell pay to the Institute the sum of $12,733.00
(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, the New Zealand
Herald and the National Business Review 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 31st day of May 2002.

MARK SHENNAN, Secretary, Disciplinary Tribunal.

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Departmental Notices

Courts

Criminal Justice Act 1985

Notice of Confiscation of Motor Vehicle

Pursuant to section 84 (2) of the Criminal Justice Act 1985,
an order was made in the District Court at Christchurch on
22 May 2002, against Cain McDonagh for the confiscation
of the following motor vehicle:

Datsun Sunny, registration No. JT9979.

C. J. HEATH, Deputy Registrar.

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Notice of Confiscation of Motor Vehicle

Pursuant to section 84 (2) of the Criminal Justice Act 1985,
an order was made in the District Court at Christchurch on
22 May 2002, against James William Johnson for the
confiscation of the following motor vehicle:

Mitsubishi Galant, registration No. XG6687.

C. J. HEATH, Deputy Registrar.

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