2392

NEW ZEALAND GAZETTE, No. 91

Reasons

The member has admitted the particulars and pleaded guilty to the charge. There are four elements to these proceedings – the first being the liquidation of S. M. Chan & Partners CA Limited, owing money to the Inland Revenue Department, the non-filing and non-payment of returns, GST and PAYE; the second being the NZQA attestation report particulars; the third the timeliness of responses to Mr X’s requests; and the fourth the dealings with the institute and the professional conduct committee.

The tribunal finds it unacceptable for a public practice certificate holder offering tax services to the public to fail to file their own tax returns, fail to account for PAYE and GST, and cause the company to cease trading leaving debts owing to the Inland Revenue Department. The tribunal finds the attestation certificate particulars of concern but minor relative to other matters.

In terms of responses to Mr X’s complaints – whilst there may have been a reply to queries, these failed to provide a response, that is the provision of the requested information. These are more significant than the attestation issues but taken as a group, not of overwhelming consequence.

The fourth relates to the member’s dealings with the institute, and here the tribunal must have regard to the fact that this is the member’s third appearance before the tribunal on similar matters.

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 Sam Ming Chan be suspended from membership of the institute for three years.

(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 Sam Ming Chan be suspended for three years.

16 AUGUST 2007

(c) Pursuant to Rule 21.33 of the Rules of the Institute of Chartered Accountants of New Zealand, the disciplinary tribunal ordered that Sam Ming Chan pay to the institute the sum of $35,000.00 (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, the New Zealand Herald and on the institute’s website with mention of the member’s name and locality.

The publicity in the Chartered Accountants Journal, the New Zealand Gazette, and on the website will be the full version of the notice of decision, and the version in the New Zealand Herald will be an abbreviated version of the notice of decision with reference to the full decision being on the institute’s website.

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.

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

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Departmental Notices

Building and Housing

Building Act 2004

Notice of Amendment to Compliance Document H1 Energy Efficiency, and Where Material Incorporated by Reference is Available for Inspection and Purchase

Pursuant to section 24(1) of the Building Act 2004 (“the Act”), I give notice of an amendment to the compliance document for New Zealand Building Code clause H1 Energy Efficiency (“Compliance Document H1”).

The amendment to Compliance Document H1 comes into force on 31 October 2007.

Compliance Document H1 is available for purchase from Vic Books, 23 Lambton Quay, Wellington, freephone 0800 370 370, or for download free of charge from the Department of Building and Housing (“DBH”) website at www.dbh.govt.nz

New materials incorporated by reference

Pursuant to sections 405 and 410(1)(e) of the Act, I give notice that the following material will be incorporated by reference into Compliance Document H1 on 31 October 2007:

AS/NZS 4859.1:2002

Amendment to materials incorporated by reference

Pursuant to sections 406(c)(ii) and 410(1)(e) of the Act, I give notice that material previously incorporated by reference into Compliance Document H1, as set out in Column 1 below, will be replaced by the material in Column 2: