15 JUNE 2006

NEW ZEALAND GAZETTE, No. 57

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 an accountant; and/or
(3) breaching the Rules or the Code of Ethics
(particularly Rule 18.2 and 19.2); and/or
(4) failing to pay a sum due to the institute by the date
specified for payment; and/or
(5) 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,
the member:

(a) is attempting to circumvent Rule 18.2 by offering
accounting services to the public through Sharmas
Accountants & Immigration Consultants Limited
while a provisional member of the institute.

(b) directly or indirectly controls Sharmas Accountants
& Immigration Consultants Limited, without the
consent of council, in breach of Rule 19.2.

(c) failed to attend a final determination with the
professional conduct committee on the 2nd day of
February 2006 that he was required to attend in
accordance with Rule 21.3 (d).

(d) failed to pay institute membership fees for the
2005/2006 financial year by the date specified for
payment.

Reasons
The member has exhibited a cavalier disregard for his
responsibilities as a member and has treated the institute and
its Rules with contempt. The member has also made it clear
that he does not intend to seek full membership of the
institute.

It was the unanimous decision of the tribunal that the
member be removed from membership of the institute, that
he pay full costs and that there be full publicity.

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
Rakesh Sharma 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 Rakesh Sharma
pay to the institute the sum of $3,227.00 (inclusive
of GST) 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 New Zealand Herald 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 2nd day of June 2006.

R. J. O. HOARE, Tribunal Chairman.

gn3871

Departmental Notices

Defence

Oaths and Declarations Act 1957

Amendment to Officers of the New Zealand
Defence Force Te Ope Kaatua o Aotearoa
Authorised to Take Statutory Declarations

Pursuant to section 9 of the Oaths and Declarations Act
1957, it is requested that the notice with the above heading
and published in the New Zealand Gazette, 24 July 2003,
No. 85, page 2209, the listing of officers in the Royal
New Zealand Air Force be amended as per the Schedule to
this notice.

Schedule

Air Staff
Assistant Director of the Air Force Support Services
Flight Commander Air Staff Administration Centre

R.N.Z.A.F. Base Auckland
Commanding Officer Air Base Wing Auckland
Officer Commanding Administrative Squadron

Flight Commander Administrative Flight
Deputy Flight Commander Administrative Flight
Human Resources Advisor (Service Delivery)

R.N.Z.A.F. Base Ohakea
Commanding Officer Air Base Wing Ohakea
Officer Commanding Administrative Squadron

Flight Commander Administrative Flight
Deputy Flight Commander Administrative Flight
Human Resources Advisor (Service Delivery)

R.N.Z.A.F. Base Woodbourne
Commanding Officer Air Base Wing Woodbourne
Officer Commanding Administrative Squadron

Flight Commander Administrative Flight
Human Resources Advisor (Service Delivery)

R.N.Z.A.F. Christchurch Area
Director of the R.N.Z.A.F. Museum
Executive Officer of the R.N.Z.A.F. Museum

Dated at Wellington this 8th day of June 2006.

MARK BURTON, Minister of Justice.