At a hearing held on the 2nd day of April 2003 of
the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand, the tribunal considered
an ex parte application from the Professional Conduct Committee of the Institute to suspend a member under
Rule 21.11.
The tribunal received evidence that Brett William Knock, of Titirangi, Auckland, had in his role as a public practitioner during the period between March 1992 and April 2002, without authorisation or knowledge of his clients, improperly and inappropriately dealt with taxation monies belonging
to clients.
The tribunal resolved unanimously, pursuant to Rule 21.20 of the Rules of the Institute of Chartered Accountants of New Zealand issued under the Institute of Chartered Accountants of New Zealand Act 1996, to suspend Brett William Knock from membership on the terms that:
(a) The tribunal is satisfied that it is necessary and desirable, having regard to the interests of the public, that Brett William Knock be and is suspended
from membership of the Institute of Chartered Accountants of New Zealand pending the further order of the tribunal.
(b) Following the expiration of 14 days from the
giving of notice of this decision to Brett William Knock, notice of suspension be published in the New Zealand Herald, the New Zealand Gazette and the Chartered Accountants Journal of New Zealand.
Dated this 28th day of April 2003.
A. N. FRANKHAM, Chairman, Disciplinary Tribunal.