Notice of Decision of the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand At a hearing held on 1 December 1997, the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand heard against Kenneth William Rudd of Auckland. Kenneth William Rudd pleaded guilty to the charge before the disciplinary tribunal. After hearing submissions on behalf of the professional conduct committee, the disciplinary tribunal found the member guilty of an offence punishable by imprisonment and conviction which reflected on his fitness to practice accountancy and tended to bring the profession into disrepute. Acting under rule 21.31 of the rules of the Institute of Chartered Accountants of New Zealand the disciplinary tribunal ordered that Kenneth William Rudd be removed from the Register of Members of the institute. Kenneth William Rudd was also ordered to pay to the institute the sum of $1,588.50 in respect of the costs and expenses relating to the inquiry by the disciplinary tribunal and of the investigation by the professional conduct committee. The disciplinary tribunal ordered that its decision be published in the Chartered Accountants Journal of New Zealand, the New Zealand Gazette and the The New Zealand Herald newspaper with mention of the member's name and locality.