21 APRIL 2005

NEW ZEALAND GAZETTE, No. 70

1677

(b) Pursuant to Rule 21.31 (d) of the Rules of the Institute of Chartered Accountants of New Zealand, the disciplinary tribunal ordered that the Certificate of Public Practice held by Ian Nigel Clarke be cancelled.

(c) Pursuant to Rule 21.33 of the Rules of the Institute of Chartered Accountants of New Zealand, the disciplinary tribunal ordered that Ian Nigel Clarke pay to the institute the sum of $2,401.00 (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, the New Zealand Gazette and the New Zealand Herald with mention of the member’s name and locality.

Reasons

Where a member commits dishonest acts such as fraud, it tends to bring the institute and the profession into disrepute and of paramount importance is the protection of the public. Where the fraud is of such a magnitude involving 444 fraud related charges amounting to a total sum of $1,059,598.31, there is no option for the tribunal other than to order the removal of the member’s name from the institute’s Register.

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 13th day of April 2005.

R. J. O. HOARE, Acting Tribunal Chairman.

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Notice of Appointment of Receiver of Income

Pursuant to Section 104DD (2) of the Property Law Act 1952 Anthony John McCullagh, chartered accountant of Horwath Corporate (Auckland) Limited, whose office is at Level Fourteen, Forsyth Barr Tower, 55-65 Shortland Street, Auckland, hereby gives notice that on the 8th day of April 2005, he was appointed as receiver of income of the companies:

• Nerobby Holdings Limited, in respect of the income of the company’s land at 1187 Hinemoa Street, Rotorua (legally described as PU 18 on DP 566289) and any business conducted on it;

• Sale Street Apartments Limited, in respect of the income of the company’s land at 34 Sale Street, Freemans Bay, Auckland (legally described as Lot 1 on DP 141431) and any business conducted on it; and

• Trans Tasman Hotel Corporation Limited, in respect of the income of the company’s land at the “Zen Centre”, 1131 Arawa Street, Rotorua (legally described as Lots 2 and 3 on DP S47606) and any business conducted on it.

Notice is also given that on the 14th day of April 2005, he was appointed as receiver of income of:

• Manukau Apartments Limited, in respect of the income of the company’s land at 79-85 Hinemoa Street, Rotorua (legally described as PUs 2-17 and 19 on DP 566289, FDUs 25-35 on DP 566289, and FDU 24 on DP 566289) and any business conducted on it.

The appointments were effected pursuant to the powers contained in deeds of mortgage over the respective land parcels in favour of Bridgecorp Finance Limited, whose registered office is located at Level Eleven, 1 Queen Street, Auckland.

ANTHONY JOHN MCCULLAGH, Receiver of Income.

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Parliamentary Notices

Office of the Clerk of the House of Representatives

Ombudsmen Act 1975

Reappointment of Additional Ombudsman

Pursuant to section 8 of the Ombudsmen Act 1975, Her Excellency the Governor-General has been pleased to reappoint Melwyn Purefoy Smith, of Wellington as an additional Ombudsman, for a period of six months commencing on 5 June 2005.

Dated at Wellington this 12th day of April 2005.

HELEN CLARK, Prime Minister.

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