New Zealand-Member Removed From
the Register and Failure to Respond
At hearings held on the 6th and 20th days of November 2000, the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand heard charges against Ross William Henderson of Christchurch.
The member, in the course of acting for a company, had failed:
- Within a reasonable and proper time to respond to correspondence and telephone calls from another firm of accountants with regard to the company's affairs;
- Within a reasonable and proper time to respond to requests from the company to release their records;
- To provide information when the member knew or ought to have known that the company would have received default income tax assessments for previous years; and
- To exercise the degree of skill and care expected of the member as a chartered accountant.
In respect of another client, the member failed to respond within a reasonable and proper time to correspondence from solicitors and the Inland Revenue Department.
The member pleaded guilty to the charges.
The tribunal, after hearing submissions from the member and considering matters relating to penalty and publication, ordered that:
1. The name of Ross William Henderson be removed from the Register of Members of the Institute.
2. The member pay to the institute the sum of $5364.45 in respect of costs.
3. The decision of the tribunal be published in the Chartered Accountants Journal, the New Zealand Gazette and the Christchurch Press.