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 Mathew James Arcus, of Wellington, pleaded guilty to the following charges and admitted 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/or a fine and the conviction tends to bring the profession into disrepute.
IN THAT
On or about the 6th day of November 2002 at the District Court at Wellington, the member pleaded guilty to an offence, pursuant to the Crimes Act 1961, that:
? with intent to defraud, used documents, namely his then employer's cheques capable of being used to obtain a pecuniary advantage, for the purpose of obtaining for himself a pecuniary advantage and allowed his then employer's G.S.T. returns to be credited to his personal Inland Revenue Department account for the purpose of obtaining a pecuniary advantage.
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 Mathew James Arcus 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 Mathew James Arcus pay to the institute the sum of $1,692.00 (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 the member's conviction for the above offence reflected on his integrity and that it was not in the interests of the public or the institute for him to remain as a member.
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.