New Zealand
At a hearing held on the 6th day of March 2000, the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand heard a charge against Gina Smart of Whangarei.
The charges were that Gina Smart was guilty of conduct unbecoming an accountant and had breached the Rules of the Institute and/or the Code of Ethics. In particular, the member was offering accounting services to the public in breach of Rule 18.2, which requires members offering such services to hold a certificate of public practice. The member, despite giving assurances to the institute, had failed to regularise her position and had failed within a reasonable and proper time to address and/or reply to correspondence from the institute.
Gina Smart did not appear before the Disciplinary Tribunal and had not pleaded. She was deemed to have denied the particulars and pleaded not guilty to the charges as laid and amended.
After receiving evidence and hearing submissions on behalf of the Professional Conduct Committee, the Disciplinary Tribunal found the member guilty of the charges as laid. The tribunal chairman noted that Gina Smart had demonstrated no regard for the standards of her profession. He noted that she could have retrieved her position, she was given the opportunity to correct the position, and by not doing so, she had abused the privileges of membership.
The tribunal ordered that:
? Pursuant to Rule 21.31 of the institute's rules, Gina Smart be removed from the Register of Members of the Institute.
? Pursuant to Rule 21.3 (c), Gina Smart pay a monetary penalty of $1,500.00.
? Pursuant to Rule 21.33 of the institute's rules, the former member pay to the institute the sum of $1,802.72 in respect of costs.
? Pursuant to Rule 21.35 of the institute's rules, the decision of the tribunal be published in the Chartered Accountants Journal, the New Zealand Gazette, the New Zealand Herald and the daily newspaper circulating in the Whangarei area, together with the member's name and locality.