At a hearing of the disciplinary tribunal held on the 23rd day of April 2004, at which the member elected not to attend, the tribunal recorded that Edward Wayne Dick, of Auckland, 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 is guilty of:
? breaching the Rules of the institute (Rule 21.4 (b)); and/or
? failing to comply with an order made by the professional conduct committee.
IN THAT
In relation to a complaint to the professional conduct committee, the member had failed within a reasonable and proper time to reply to requests and/or requirements of the committee as contained in a letter dated the 3rd day of March 2004 and/or earlier requests of the committee.
The tribunal found the member guilty as charged and the particulars proven.
Orders of the Tribunal
(a) Pursuant to Rule 21.31 (c) of the Rules of the Institute of Chartered Accountants of New Zealand, the disciplinary tribunal ordered that Edward Wayne Dick pay a monetary penalty of $1,500.00.
(b) Pursuant to Rule 21.31 (k) of the Rules of the Institute of Chartered Accountants of New Zealand, the disciplinary tribunal ordered that Edward Wayne Dick be censured.
(c) Pursuant to Rule 21.33 of the Rules of the Institute of Chartered Accountants of New Zealand, the disciplinary tribunal ordered that Edward Wayne Dick pay to the institute the sum of $1,006.00 (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.
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
New Zealand Gazette and the Chartered Accountants Journal of New Zealand with mention of the member's current name and locality.
In reaching its decision, the tribunal considered that the member's conduct in relation to the matters described above to be of a serious nature.
Non-response to institute inquiries makes it impossible for the institute to properly investigate complaints.
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 3rd day of May 2004.
A. N. FRANKHAM, Tribunal Chairman.