of the Institute of Chartered Accountants of
New Zealand-Member Guilty of Breaching
the Rules and/or Code of Ethics
At a hearing of the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand on the 27th day
of June 2002, the Tribunal recorded that Ronald Brandon Evans, formerly of Auckland and now residing in Canada, pleaded not guilty to the following charges and did not admit the following particulars:
THAT in terms of the Institute of Chartered Accountants of New Zealand Act 1996 and the Rules made thereunder, and in particular Rule 21.30, the member:
A. has been guilty of conduct unbecoming an accountant;
B. has been guilty of negligence or incompetence in a professional capacity, and that this has been of such
a degree or so frequent as to reflect on the member's fitness to practise as an accountant or tends to bring the profession into disrepute;
C. has breached the Act/Rules of the Institute; and
D. has breached the Code of Ethics of the Institute.
IN THAT in the course of the member's role as joint receiver, with a non-member:
1. the member has failed within a reasonable and
proper time to reply to correspondence from the Professional Conduct Committee in respect of a complaint concerning his role as joint receiver of the company.
2. the member has breached EP15 in that he either had not the necessary competence to carry out the assignment or continued with the assignment in circumstances where he did not have the necessary competence to complete the assignment in an efficient, proper and timely manner.
3. in breach of EP14, the member failed in his duty to observe and maintain a high standard of professional competence and in particular in relation to his role as joint receiver and in respect of his obligations to the Institute.
4. in the course of the said receivership, the member failed to ensure that the requisite legislative requirements were met and/or exposed himself
to prosecution under the Receiverships Act 1993.
5. the member has aided and/or abetted the
non-member to improperly imply membership of the Institute in breach of section 14 of the Institute
of Chartered Accountants Act 1996.
6. in breach of EP13, the member has acted in such a manner that is likely to discredit him and/or other members of the Institute.
7. in breach of EP84, the member permitted the
non-member to carry out work on his behalf which,
if carried out by him, would have constituted a breach of the Code of Ethics.
8. in breach of EP4, the member failed to carry out the said assignment in accordance with the technical and professional standards appropriate to the said assignment.
The Tribunal found the member guilty of charges A, C and D and part of charge B.
In relation to charge B, the Tribunal found the member not guilty in respect of such negligence being of a degree or
so frequent as to reflect on his fitness to practise as an accountant.
The Tribunal found the particulars, with the exception of
2 and 8, to be proven.
Orders of the Tribunal
(a) Pursuant to Rule 21.31 (c) of the Rules of the Institute of Chartered Accountants of New Zealand, the Disciplinary Tribunal ordered that Ronald Brandon Evans pay a monetary penalty of $2,000.00.
(b) Pursuant to Rule 21.31 (d) of the Rules of the Institute of Chartered Accountants of New Zealand, the Disciplinary Tribunal ordered that Ronald Brandon Evans' Certificate of Public Practice be cancelled and returned to the Institute forthwith.
(c) Pursuant to Rule 21.31 (k) of the Rules of the Institute of Chartered Accountants of New Zealand, the Disciplinary Tribunal ordered that Ronald Brandon Evans be censured.
(d) Pursuant to Rule 21.31 (l) of the Rules of the Institute of Chartered Accountants of New Zealand, the Disciplinary Tribunal ordered that Ronald Brandon Evans be prohibited from practising in partnership with a non-member.
(e) Pursuant to Rule 21.33 of the Rules of the Institute of Chartered Accountants of New Zealand, the Disciplinary Tribunal ordered that Ronald Brandon Evans pay to the Institute the sum of $5,485.00 (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 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 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.
Dated this 5th day of July 2002.
MARK SHENNAN, Secretary, Disciplinary Tribunal.