At a hearing of the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand held on the 9th day of November 2006, the tribunal considered an ex-parte application from the professional conduct committee under Rule 21.11 of the Rules of the Institute of Chartered Accountants of New Zealand for the interim suspension from membership of Paul Andrews, a provisional member of Nelson, upon the grounds that:
? evidence shows that Paul Andrews is a provisional member offering accounting services to the public through a company of which he is a director and shareholder when he is not entitled to under Rule 18.2 and in breach of Rule 19.2;
? the member is continuing to offer accounting services
to the public;
? the member failed to attend his final determination hearing before the professional conduct committee despite being required to do so; and
? the necessity and desirability to protect the public.
The tribunal agreed 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 the member until further order of the tribunal.
Orders of the Tribunal
(a) Pursuant to Rule 21.20 (a) of the Rules of the
Institute of Chartered Accountants of New Zealand,
the disciplinary tribunal ordered that Paul Andrews
be suspended from membership of the institute until further order by the disciplinary tribunal.
(b) Pursuant to Rule 21.20 (b) of the Rules of the
Institute of Chartered Accountants of New Zealand,
the disciplinary tribunal ordered that after 14 days
have elapsed, notice of the suspension be published in the New Zealand Gazette, the Chartered Accountants Journal of New Zealand and the Nelson Evening Mail with mention of the members’ name and locality.
Dated this 28th day of November 2006.
R. J. O. HOARE, Tribunal Chairman.