Notice of Decision of the Disciplinary Tribunal of the Institute of Chartered Accountants of New Zealand At a hearing held on the 23rd day of July 1998, the disciplinary tribunal of the Institute of Chartered Accountants of New Zealand heard 4 charges against Gavin Richard O'Dea of Hawera. The charges related to the member's conduct of his accountancy practice and the administration of finance companies through that practice. Gavin Richard O'Dea appeared before the disciplinary tribunal and pleaded not guilty to all charges. After hearing submissions on behalf of the professional conduct committee and the member, the disciplinary tribunal found the member guilty on charges of: negligence and/or incompetence in a professional capacity which has been of such degree and/or frequency as to reflect on his fitness to practice as an accountant and/or tends to bring the profession into disrepute; and breaching the code of ethics of the institute. Acting under rule 21.31 of the rules of the Institute of Chartered Accountants of New Zealand, the disciplinary tribunal ordered that Gavin Richard O'Dea be suspended from the Register of Members of the institute for a period of 2 years, and the certificate of public practice held by the member be cancelled. Gavin Richard O'Dea was also ordered to pay to the institute the sum of $40,000 (incl. G.S.T.) 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 a circulating newspaper in the Taranaki area, with mention of the member's name and locality. Gavin Richard O'Dea lodged an appeal against the decision of the disciplinary tribunal and the level of costs awarded. At a hearing held on the 27th day of November 1998, the appeals council considered submissions from the member and on behalf of the professional conduct committee. The appeals council confirmed the disciplinary tribunal decision and costs awarded as appropriate, and dismissed the appeal.