Finding and Order
On the 2nd day of March 2018 a Formal Allegation of misconduct was found proven in relation to Mr Frank Kelly, a former member of the Institute, with an address in Donegal, on the basis that he acted in breach of:
- the Institute’s Continuing Professional Development Regulations by failing to provide CPD records for 2014 when requested to do so;
- the Institute’s Public Practice Regulations by failing to pay costs imposed by the Quality Assurance Review Committee;
- the Institute’s Audit Regulations by failing to co-operate with the Institute during the practice monitoring process; and
- the Institute’s Disciplinary Bye-Laws by failing to co-operate with the Institute in the course of the investigation of a Disciplinary Matter.
The Tribunal noted Mr Kelly’s acceptance of the terms of the Formal Allegation and accordingly found the formal Allegation proven against Mr Kelly.
The Disciplinary Tribunal orders that Mr Kelly be severely reprimanded. It is further ordered that Mr Kelly pay a sum of €2,000 as a contribution towards the costs of Chartered Accountants Ireland.
This order takes effect from the 2nd day of March 2018.
Background and outline of disciplinary matter
This Disciplinary matter was concluded in accordance with the settlement provisions set out in Chartered Accountants Ireland’s Disciplinary Regulations.
The matter was referred from the Quality Assurance Committee (QAC) and the Quality Assurance Review Committee (QARC) of the Regulation function within Professional Standards of the Institute of Charted Accountants Ireland.
Disciplinary Matter 1
The member failed to provide his CPD records for 2014 when requested to do so and thereby acted in beach of CPD Regulation 5.3.
Disciplinary Matter 2
That the member failed to pay costs imposed by the Quality Assurance Review Committee, which is a breach of the member’s responsibilities under Public Practice Regulations.
Disciplinary Matter 3
The member’s failure to respond to correspondence from CARB (Now Professional Standards) represents a breach of the Institute’s Audit Regulation 2.08. Thereby the member is liable to disciplinary action in accordance with Disciplinary Bye-Law 8.1.3 of the Institute’s Disciplinary Bye-Laws first effective 5 October 2015.
Investigation of the Additional Matter
The member was written to on 21 April 2017 and asked to respond to all of the above disciplinary matters. Despite reminders being sent by letter and email on 15 and 29 May 2017 no response was received from the member. The failure to reply to correspondence from the Investigator represents a breach of Disciplinary Bye-Law 7 of the Disciplinary Bye-Law first effective 5 October 2015. Thereby the member is liable to disciplinary action in accordance with Disciplinary Bye-Law 8.1.3 of the Institute’s Disciplinary Bye-Laws first effective 5 October 2015.
Identification of appropriate orders
The Disciplinary Tribunal considers the findings and orders made as appropriate having regard to Chartered Accountants Ireland’s Guidance in relation to Sanctions and Orders.
Reference: Karen Jones, Gibney Communications
Ph: 01 6610 402