At a hearing of the Disciplinary Tribunal of the Institute
of Chartered Accountants of New Zealand on the 1st day of May 2003, the tribunal recorded that Geoffrey Ian Miller, of Lower Hutt, 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 Act 1996 and the Rules made thereunder, and in particular Rule 21.30, the member has been adjudicated bankrupt.
IN THAT
? On or about the 5th day of November 2002, the member was adjudicated bankrupt.
The tribunal found the member guilty as charged and the particulars proven.
Orders of the Tribunal:
(a) Pursuant to Rule 21.31 (b) of the Rules of the Institute of Chartered Accountants of New Zealand, the disciplinary tribunal ordered that Geoffrey Ian Miller be suspended from the institute's Register for the term of his bankruptcy or a period of five years, whichever is shorter.
(b) Pursuant to Rule 21.33 of the Rules of the Institute of Chartered Accountants of New Zealand, the disciplinary tribunal ordered that Geoffrey Ian Miller pay to the institute the sum of $1,366.00 (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.
The tribunal considered that as the member's bankruptcy related to the administration of his personal tax affairs, it was not in the interests of the public or the institute
that the member be permitted to deal with tax affairs as a member of the institute for the term of his bankruptcy.
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 Dominion Post, the New Zealand Gazette and the Chartered Accountants Journal of New Zealand 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 7th day of May 2003.
A. N. FRANKHAM, Tribunal Chairman.