2634 NEW ZEALAND GAZETTE, No. 110 21 JULY 2005

(c) provided a cheque in repayment of the loan that was
subsequently dishonoured;

(d) made statements which he knew or ought to have
known to be false, incorrect and/or misleading;

(e) in these circumstances, inappropriately led another
person to seek a summary judgment, which was
subsequently awarded against him on the 9th day of
November 2004 in the District Court at Auckland,
for the amount of $32,706.46;

(f) offered to be a mentor to a provisional member of
the institute, at the rate of $100.00 an hour, thereby
impairing his integrity and/or objectivity and/or the
good reputation of the profession;

(g) did not acknowledge a letter dated the 21st day of
May 2004, from the institute, until the 9th day
of June 2004 and/or did not provide a response
to the complaint attached to this letter until the
19th day of July 2004;

(h) did not respond to an email sent on the 16th day of
August 2004, on behalf of the professional conduct
committee, until the 20th day of September 2004;

(i) failed to pay membership fees to the institute for the
2005 financial year, by the due date, as required by
Rule 22.1;

(j) failed to notify the institute as soon as practicable of
any change of address and/or any change of business
or employment, as required by Rule 23.1;

(k) failed to provide a continuing professional
development declaration for the 2004 financial
year when requested by the institute.

The member admitted particular (i) and pleaded guilty to
charge (6).

The tribunal found the proved particulars (b), (c), (d), (e),
(g), (h) and (k).

The tribunal found the NOT proved particulars (a), (f)
and (j).

In relation to particular (a), the tribunal found the member
NOT guilty of charge (4) as to Rule 18.2 only.

In relation to particular (f), the tribunal found that it is not
detrimental to the integrity or objectivity or good reputation
of a member for a mentor to be remunerated on reasonable
terms and, accordingly, the tribunal found the member NOT
guilty of charge (3).

In relation to the remaining particulars (g), (h), (i), (j) and
(k), the tribunal noted that where a member fails to respond
to the institute on professional conduct matters, this severely
impedes the institute’s disciplinary processes and found the
member guilty of charges (4), (5) and (6).

In relation to the loan, the tribunal found the summary
judgment against the member was a matter of fact.

In relation to charge (1), the tribunal found the member
NOT guilty of misconduct in a professional capacity but
guilty of conduct unbecoming an accountant.

Orders of the Tribunal

(a) Pursuant to Rule 21.31 (b) of the Rules of the Institute
of Chartered Accountants of New Zealand, the
disciplinary tribunal ordered that Hari Krishna
Ramlingam be suspended from membership of the
institute for one year.

(b) Pursuant to Rule 21.33 of the Rules of the Institute
of Chartered Accountants of New Zealand, the
disciplinary tribunal ordered that Hari Krishna
Ramlingam pay to the institute the sum of $7,500.00
(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 of the tribunal be
published in the Chartered Accountants Journal, the
New Zealand Gazette and the Fiji 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 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 11th day of July 2005.

R. J. O. HOARE, Tribunal Chairman.

gn4638

Notice of Decision of the Disciplinary Tribunal
of the Institute of Chartered Accountants of
New Zealand (Member Guilty of Misconduct in
a Professional Capacity, Conduct Unbecoming
an Accountant and Breaching the Rules of
the Institute)

At a hearing of the Disciplinary Tribunal of the Institute of
Chartered Accountants of New Zealand held on the 30th day
of June 2005, which the member did not attend and was not
represented by counsel, the tribunal found James Woodson,
a provisional member of Brisbane, Queensland, Australia
(formerly of Auckland), guilty of the following charges and
particulars.

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 is guilty of:

(1) misconduct in a professional capacity; and/or

(2) conduct unbecoming of an accountant; and/or

(3) breaching the rules of the institute (Rule 23.1);
and/or

(4) failing to comply with an order made by the
professional conduct committee.

Particulars

IN THAT being a member of the Institute of Chartered
Accountants of New Zealand and in relation to a complaint
by the practice review board, the member:

(a) was a party to an agreement to enable ABACI
Chartered Accountants Limited to practise as a
chartered accounting practice when it was not in
substance controlled by a chartered accountant;

(b) entered into an agreement with a chartered
accountant which he knew or ought to have known
was intended to defeat the requirements relating
to the granting of certificates of public practice;

(c) entered into an agreement to remunerate a member
for the provision of the member obtaining and/or
maintaining approved company status for ABACI
Chartered Accountants Limited, with the institute;

(d) (withdrawn);

(e) failed to appear before the professional conduct
committee at his final determination despite a
requirement to attend;