Rules and/or Code of Ethics)
At a hearing of the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand on the 8th day
of February 2002, the Tribunal recorded that Max Kelly Greer, a provisional member of Tauranga, pleaded guilty to charges:
THAT in terms of the Institute of Chartered Accountants Act 1996 and the Rules made thereunder, and in particular Rule 21.30, the member:
? has been guilty of conduct unbecoming an accountant.
? has breached the Code of Ethics - FP5.
IN THAT
In the course of applying for and subsequently obtaining employment with an accounting firm, the member:
? improperly represented that he was a qualified chartered accountant when, in fact, he was not;
? improperly claimed that he held PCE1 and PCE2 qualifications when, in fact, he did not hold such qualifications;
? presented a reference of employment in circumstances when he knew it was false;
? presented a curriculum vitae in circumstances when he knew it falsely represented his qualifications;
? prepared a false curriculum vitae;
? prepared a false reference of employment.
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 Max Kelly Greer, of Tauranga, be removed from the Institute's Register.
(b) Pursuant to Rule 21.33 of the Rules of the Institute of Chartered Accountants of New Zealand, the Disciplinary Tribunal ordered that Max Kelly Greer pay to the Institute the sum of $3,708.00 (inclusive of G.S.T.) in respect of the costs and expenses of
the hearing before the Disciplinary Tribunal and the investigation by the Professional Conduct Committee.
In reaching its decision, the Tribunal emphasised the importance of members maintaining their integrity and that of the Institute. The Tribunal expressed concern at the nature of the charges.
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 be published in the Chartered Accountants Journal of New Zealand and the New Zealand Gazette 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 28 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 11th day of February 2002.
MARK SHENNAN, Secretary, Disciplinary Tribunal.