22 DECEMBER 2005

NEW ZEALAND GAZETTE, No. 210

Dissolution of Incorporated Societies

Section 28 (1) of the Incorporated Societies Act 1908

The Registrar of Incorporated Societies is satisfied that these societies are no longer carrying on their operations and hereby declares them to be dissolved from the date of the declaration made by an Assistant Registrar of Incorporated Societies:

Fiordland Film Society Inc. 928725.

Henderson Citizens Advice Bureau Inc. 224338.

Hikurangi Rugby League & Sporting Club Inc. 343984.

Media Aware Society Inc. 819779.

Murupara Community Learning Centre Inc. 532767.

NZMP Hautapu Staff Social and Sports Club Inc. 829882.

Our Kids Support Group Inc. 1137512.

Retired Peoples Community Workshop Inc. 294251.

Rotorua Community Arts Council Inc. 905259.

Soccer Taranaki Inc. 837537.

South Island Legal Workers’ Society Inc. 1094742.

Taieri Social Services Council Inc. 247528.

Tauranga and Western Bay Neighbourhood Support Society Inc. 1199879.

Te Hapu o Tipa Moeraki Society Inc. 1127363.

The Improv Society Inc. 1117679.

Whangamata Maori Committee Inc. 1497474.

Dated this 22nd day of December 2005.

CHARLITA OMBAO RIGOR, Assistant Registrar of Incorporated Societies.

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General Notices

Notice of Decision of the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand (Member Guilty of Conduct Unbecoming an Accountant, Being Adjudicated Bankrupt, and Breaching the Institute’s Rules and Code of Ethics)

At a hearing of the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand held in public on the 7th day of December 2005, which the member elected not to attend and was not represented by counsel, the tribunal found Michael Stuart Henderson, of Auckland (formerly of Tauranga), guilty of the following charges and the following particulars proven.

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) conduct unbecoming an accountant and/or

(2) being adjudicated bankrupt within the last three years; and/or

(3) breaching the institute’s rules, specifically Appendix 1 and/or the Code of Ethics updated in June 2003, specifically Rule 2.

Particulars

IN THAT being a member of the Institute of Chartered Accountants of New Zealand, the member:

(a) entered into a sale and purchase agreement with at least one party, in regard to property, in which the deposit cheque that he paid was subsequently dishonoured; and/or

(b) misled the recipient or recipients of his cheques as to the reason for their being dishonoured and/or the reason that he intended to purchase the property; and/or

(c) presented numerous cheques to various parties that were subsequently dishonoured; and/or

(d) was adjudicated bankrupt in the Tauranga High Court on the 22nd day of April 2005; and/or

(e) included a property purchase as a taxable expense on his goods and services tax return filed with the Inland Revenue Department, when he should reasonably have known that the funds were not available for settlement of this purchase; and/or

(f) included a property purchase as a taxable expense on his goods and services tax return filed with the Inland Revenue Department, when he should reasonably have known that this was a private residence and not a deductible expense; and/or

(g) had not completed the minimum number of hours of continuous professional development as required in Appendix 1 of the Rules of the Institute.

Reasons

The evidence showed erratic behaviour by the member; signing contracts, entering into sale and purchase agreements, signing cheques for substantial amounts of money which have subsequently been dishonoured and with no obvious means of covering payment. The member was declared bankrupt in April 2005.

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 Michael Stuart Henderson be removed from the institute’s Register of members.

(b) Pursuant to Rule 21.33 of the Rules of the Institute of Chartered Accountants of New Zealand, the disciplinary tribunal ordered that Michael Stuart Henderson pay to the institute the sum of $3,243.00 (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 Bay of Plenty 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