by Imprisonment
At a hearing of the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand on the 18th day
of September 2002, the Tribunal recorded that Karen Jane Halligan of Auckland, was deemed to have 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 has been convicted of an offence punishable by imprisonment and the conviction tends
to bring the profession into disrepute.
IN THAT
? On or about the 1st day of May 2002, at the District Court at Auckland, the member pleaded guilty to an offence pursuant to section 229A (B) of the Crimes Act 1961, that:
? Between the 1st day of February 1998, and the 30th
day of 30 October 2001, with intent to defraud, used electronic banking form templates and cheques in the name of her employer for a total of $72,912.78 to obtain a pecuniary advantage.
? As a result the member was convicted and sentenced to imprisonment for six months.
The Tribunal found the member guilty as charged and the particulars proven.
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 Karen Jane Halligan 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 Karen Jane Halligan pay to the Institute the sum of $2,683.00 (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, the New Zealand Gazette and the New Zealand Herald 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 20th day of September 2002.
MARK SHENNAN, Secretary, Disciplinary Tribunal.