15 MAY

NEW ZEALAND GAZETTE 1325

The tribunal considered that as the member’s bankruptcy related to the administration of his personal tax affairs, it was not in the interests of the public or the institute that the member be permitted to deal with tax affairs as a member of the institute for the term of his bankruptcy.
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 Dominion Post, the New Zealand Gazette and the Chartered Accountants Journal of New Zealand 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 7th day of May 2003.

A. N. FRANKHAM, Tribunal Chairman.

gn2959

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

(Member Guilty of an Offence Punishable by Imprisonment)

At a hearing of the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand on the 1st day of May 2003, the tribunal recorded that Christine Lillian Frew (formerly known as Christine McGovern), of Hamilton, was deemed to have 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:

• the member has been convicted of two offences punishable by imprisonment and the conviction tends to bring the profession into disrepute.

IN THAT

On or about the 23rd day of August 2002 at the District Court at Hamilton, the member pleaded guilty to two offences, pursuant to section 229A (B) of the Crimes Act 1961, that:

• with intent to defraud, used documents, namely Riverlea Theatre and Arts Centre cheques, capable of being used to obtain a pecuniary advantage for the purpose of obtaining for herself a pecuniary advantage.
• as a result, the member was convicted and sentenced to 300 hours’ community service for each charge, to be served concurrently.

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 Christine Lillian Frew 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 Christine Lillian Frew pay to the institute the sum of $1,957.00 (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.

The tribunal considered that the member’s conviction for the above offences reflected on her integrity and that it was not in the interests of the public or the institute for her to remain as a member.

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 New Zealand Gazette and the Chartered Accountants Journal of New Zealand with mention of the member’s current name (and former name) and locality.

The tribunal also directed that the decision be published in the Waikato Times without mention of the member’s name or 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 7th day of May 2003.

A. N. FRANKHAM, Tribunal Chairman.

gn2961

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

(Member Guilty of an Offence Punishable by Imprisonment)

At a hearing of the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand on the 1st day of May 2003, the tribunal recorded that Richard John Foran, of Auckland, pleaded guilty to the following charges and admitted the following particulars:

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

A. the member has been convicted of an offence punishable by imprisonment and the conviction reflects on his fitness to practise accounting and/or tends to bring the profession into disrepute.

B. the member is guilty of conduct unbecoming an accountant.

IN THAT

As to Charge A:
On or about the 2nd day of December 2002, the member was convicted at the North Shore District Court, having pleaded guilty, and sentenced to two years’ imprisonment in relation to three charges of crimes of dishonesty.

As to Charge B:
In relation to his practice as a chartered accountant, and in the course of acting for a client, the member:

(a) held on to client funds for an excessive and/or unreasonable and/or improper time;

(b) failed properly to forward Inland Revenue Department refunds to his client; and

(c) failed within a reasonable and proper time to respond to communications from his client and his client’s solicitor.