At a hearing held on the 9th day of December 2003, at which the member attended by teleconference and was represented by counsel, the tribunal recorded that Roseann Wilma Hazel Natana, accounting technician of Rotorua, pleaded guilty to the following charges and 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 guilty of:
? misconduct in a professional capacity;
? conduct unbecoming an accountant;
? breaching the Code of Ethics (1995) (FP1, FP5, EP13 and EP29) of the institute.
? In the course of the member's own tax affairs as an accounting technician, the member:
(a) created false tax invoices in relation to the member's Amway business;
(b) used these false invoices to support expenses claimed in the member's tax returns;
(c) failed to keep adequate business records as required under the Tax Administration Act 1994.
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 Roseann Wilma Hazel Natana 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 Roseann Wilma Hazel Natana pay to the institute the sum of $2,538.09 (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 Rotorua Daily Post, the New Zealand Gazette and the Chartered Accountants Journal of New Zealand with mention of the member's current name and locality.
The tribunal considered that the member's offences and subsequent conviction involved dishonesty and that honesty is absolutely fundamental to membership of the institute.
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 19th day of December 2003.
R. J. O. HOARE, (Acting) Chairman, Disciplinary Tribunal.