of the Institute of Chartered Accountants of
New Zealand-Member Suspended From the Register and Guilty of Failure to Fulfil Undertakings and to Correspond
At a meeting of the institute's disciplinary tribunal held on the 5th day of March 2001, a member was censured and suspended from membership of the institute for a period of 12 months.
David Peter Johnsen had pleaded guilty to charges that he had failed to:
- File tax returns for a client in a timely way;
- Act upon assurances given to a client to complete the said tax returns;
- Reply within a reasonable and proper time to correspondence from the institute's professional conduct committee.
The member did not appear before the tribunal.
After receiving evidence and hearing submissions on behalf of the professional conduct committee, the disciplinary tribunal ordered that:
1. Pursuant to Rule 21.31 (a) of the Rules of the
Institute of Chartered Accountants of New Zealand, David Peter Johnsen be suspended from membership of the institute for a period of 12 months.
2. Pursuant to Rule 21.31 (d) of the rules, the certificate of public practice held by David Peter Johnsen be cancelled.
3. Pursuant to Rule 21.31 (k) of the rules, David Peter Johnsen be censured.
4. Pursuant to Rule 21.33 of the rules, David Peter Johnsen pay the institute the sum of $3,455.62 in respect of costs and expenses of the hearing.
5. In accordance with Rule 21.35 of the rules of the institute, the decision be published in the Chartered Accountants Journal of New Zealand, the
New Zealand Gazette, The Evening Post and
The Dominion.