Disciplinary decisions 2019

Disciplinary decisions 2019

  • Outcome of a Disciplinary Tribunal regarding an allegation against Mr Kevin McDonagh

    05/09/2019 12:49:50

    A Hearing in respect of a Formal Allegation against Mr Kevin McDonagh was heard before a Disciplinary Tribunal on Thursday 25 July 2019.  The Disciplinary Tribunal made the following findings and Orders;
    The Disciplinary Tribunal found that Mr Kevin McDonagh, a member of the Institute, formerly practising as Kevin McDonagh, with an address in Letterkenny, Co. Donegal did act in breach of the Institute's Public Practice Regulations 7.9 and 7.11 by failing to obtain and provide evidence that he had Professional Indemnity Insurance following his cessation from practice.

    The Disciplinary Tribunal found the Formal Allegation proven and ordered that the member be reprimanded and fined €1,500 and that he pay €4,230 towards the costs of Chartered Accountants Ireland.

    Reference: Karen Jones, Gibney Communications
    Ph: 01 6610 402


  • Outcome of a Disciplinary Tribunal regarding allegations against Mr David Drumm

    02/08/2019 07:30:00

    A Formal Allegation against Mr David Drumm, a member of Chartered Accountants Ireland ("the Institute"), with an address in Co. Dublin was heard before a Disciplinary Tribunal on Wednesday 24 July 2019.  The Disciplinary Tribunal made the following findings and orders;
    The Disciplinary Tribunal found that David Drumm, being the Chief Executive Officer of Anglo Irish Bank Plc., (hereafter "the Bank") did:

    1. in relation to the September 2008 transactions between the Bank and Irish Life and Permanent engage in conduct which he was aware or ought to have been aware was inappropriate such as to bring discredit to himself, and the profession of accountancy; and
    2. In July 2008, being an officer of Anglo Irish Bank Corporation Plc. ("the Bank") permitted or authorised the Bank to give unlawful assistance to 10 customers of the Bank for the purpose of, or in connection with, the purchase of shares in the Bank contrary to Section 60 of the Companies Act, 1963 (as amended) and in so doing, acted in a manner which brought discredit to himself and the profession of accountancy.

    The Disciplinary Tribunal found the Formal Allegation proven and ordered that Mr Drumm be excluded from membership of Chartered Accountants Ireland.  In addition, the Tribunal ordered that Mr Drumm make a contribution of €15,000 plus VAT towards the costs of Chartered Accountants Ireland.

    Reference: Karen Jones, Gibneys Communication
    Ph: 01 6610 402

     


  • Outcome of a Disciplinary Tribunal regarding an allegation against Mr Jason Barry Sheehy

    23/07/2019 07:30:00
    A formal allegation against Mr Jason Barry Sheehy, a member of the Institute with an address in Kilbride, Mulhuddart, Dublin 15, was heard at a hearing before a Disciplinary Tribunal on Friday 14 June 2019.  The following findings and order were made by the Disciplinary Tribunal:
    That Mr J B Sheehy, a member of the Institute with an address in Kilbride, Mulhuddart, Dublin15, did act in breach of:
    1. the Institute's Code of Ethics for Members (2011-2016): Fundamental Principles: (c): Professional Competence and Due Care and (e): Professional Behaviour by failing to ensure that the requisite returns were made in accordance with Company law;
    2. the Institute's Public Practice Regulations (PPR) (2012-2016): Sections 5.2 and 6.3 in accepting a liquidation appointment when he did not hold a practising certificate and an insolvency practising certificate;
    3. the Institute Disciplinary Bye-Law (2015-2016) 8.1.3: by failing to respond and co-operate at all with the Institute in the course of disciplinary proceedings;
    In respect of such findings the Disciplinary Tribunal made an Order that Mr Sheehy be excluded from membership of Chartered Accountants Ireland.  In addition the Tribunal ordered that Mr Sheehy make a contribution of €10,860 towards the costs of Chartered Accountants Ireland.

    Reference: Karen Jones, Gibney Communications
    Ph: 01 6610 402


  • Outcome of a disciplinary tribunal regarding allegations against Mr Michael Smith

    01/07/2019 08:50:37

    A hearing in respect of a Formal Allegation against Mr Michael Smith, a member of Chartered Accountants Ireland (the "Institute") was heard before a Disciplinary Tribunal on Tuesday 21 May 2019.  The Disciplinary Tribunal made the following findings and orders;

    The Disciplinary Tribunal found that Mr Michael Smith, a member of the Institute, with an address at Newmarket on Fergus, Co. Clare (formerly of Clontarf, Dublin 3) did act in breach of the Code of Ethics for Members (2013-2016): Fundamental Principles: (a) Integrity; (c) Professional Competence and Due Care; and (e) Professional Behaviour in that he:

    1. failed to carry out professional work with sufficient due care and attention;
    2. engaged in public practice without a practising certificate and acted contrary to Public Practice Regulations 5.2 and 5.3; and
    3. failed or neglected to adequately respond or co-operate with the disciplinary process contrary to Disciplinary Bye-Law 7;

    The Disciplinary Tribunal found the Formal Allegation proven and ordered that the member be severely reprimanded and fined €2,500 and that he pay €7,000 towards the costs of Chartered Accountants Ireland.

    Reference: Karen Jones, Gibney Communications
    Ph: 01 6610 402


  • Recent decision of the Conduct Committee - Mr Michael Smith

    28/06/2019 12:56:44

    The Conduct Committee found that Mr Michael Smith, a member of the Institute, with an address at Ryan’s Cross, Ralahine South, Newmarket on Fergus, Co. Clare (formerly of Clontarf, Dublin 3)  did act in breach of the Code of Ethics for Members (2016): Fundamental Principles: (a) Integrity and (e) Professional Behaviour in that he: 

    1. Filed Annual Returns for two companies with the Companies Registration Office using the Auditor Registration Number of a member firm without that firm’s permission; and 
    2. Prepared and filed with the Companies Registration Office audited financial statements for two companies which contained audit reports purportedly signed and dated by a member firm when those companies were not clients of the member firm and the member firm had not carried out audits of those companies;

    and is accordingly liable to disciplinary action under the Institute’s Disciplinary Bye-Laws. 

    The Conduct Committee determined that in relation to the Formal Allegation a sanction of exclusion with costs of €900 was appropriate.


    Reference: Karen Jones, Gibney Communications 
    Ph: 01 6610 402


  • Recent decision of the Disciplinary Tribunal - Martin McLaughlin

    13/06/2019 08:59:20

    Finding and Order

    It has been found proven that Mr Martin McLaughlin, a member of the Institute with an address at Unit 21, Block 1, Port Tunnel Business Park, Clonshaugh, Dublin 17 did act in breach of:
    1. the Institute's Code of Ethics for Members (2016): Fundamental Principles: (c): Professional Competence and Due Care and (e): Professional Behaviour and Section 210.16 in failing to provide information requested by a successor accountant; and
    2. the Institute's Disciplinary Bye-Laws by failing to respond or co-operate adequately or at all to the Institute in the course of disciplinary proceedings;

    and is accordingly, by virtue of such finding and penalty, liable to disciplinary action under the Institute's Disciplinary Bye-Laws.

    The Disciplinary Tribunal having found the member's actions amounted to poor professional performance ordered that the Member be severely reprimanded and further orders that the Member pay a fine in the amount of €3,000 plus a contribution towards the Institute's costs in the matter in the amount of €3,000.

    This order took effect from 27 May 2019.

    Background and outline of disciplinary matter.

    The member acted as tax agent for the complainant.  The complainant had concerns that his tax affairs were not being managed properly and therefore in January 2018 decided to change accountants.
    The complainant requested that the member provide information and documentation to his new accountants to enable them to bring his tax affairs up to date.  The complainant alleges that despite numerous written and telephone messages the member had failed to provide the requested information to either the complainant or his new accountants.

    The member failed to respond to correspondence and co-operate with the Institute's investigation into the disciplinary matter.

    Identification of appropriate orders

    Recognising the benefits of resolution through the settlement process, the Disciplinary Tribunal considered the findings and orders made appropriate having regard to the objectives of the Disciplinary Bye-Laws, the applicable guidelines on sanctioning and the particular facts and circumstances of the matter before it.

    Reference: Karen Jones, Gibney Communications
    Ph: 01 6610 402


  • Recent decision of the Disciplinary Tribunal - Jonathan O'Connor

    08/05/2019 13:34:00
    A hearing in respect of a Formal Allegation against Mr O'Connor, a member of Chartered Accountants Ireland ("the Institute"), with an address in Bray, Co Wicklow was heard before a Disciplinary Tribunal on Friday 25 January 2019.  The Disciplinary Tribunal made the following findings and Orders;
    The Disciplinary Tribunal found that Mr. Jonathan O'Connor, a member of the Institute in practice at Grimes & O'Connor, 1 Royal Marine Terrace, Bray, Co Wicklow did act in breach of the Institute's Code of Ethics for Members: Fundamental Principles: (a) Integrity, (b) Objectivity, (c) Professional Competence and Due Care and (e) Professional Behaviour by:
    1. failing to carry out the liquidations of two companies in a timely manner;
    2. failing to provide annual updates to the Registrar of Companies in relation to the liquidations of two companies in accordance with legislation;
    3. failing to carry out liquidations of two companies in a proper manner and not taking appropriate action concerning matters impacting the liquidations;
    4. indicating during an investigation by his regulatory authority that the liquidations had been completed when that was not the case.
    In respect of paragraph (4) of the Formal Allegation above the Conduct Committee advised the Tribunal and the Tribunal accepted that there was no deliberate attempt on the part of the Member to mislead the Investigating Officer that the liquidations had been completed when that was not the case.
    The Disciplinary Tribunal found the Formal Allegation proven and ordered that the member be severely reprimanded and fined €8,000 and that he pay €15,000 towards the costs of Chartered Accountants Ireland.

    Reference: Karen Jones, Gibney Communications
    Ph: 01 6610 402

  • Jason Dowling - Disciplinary Tribunal 21 March 2019

    17/04/2019 13:19:33

    Jason Dowling - Disciplinary Tribunal 21 March 2019

    FINDING AND ORDER

    Mr. J. Dowling, an affiliate of the Institute and a partner in the practice of Whelan Dowling & Associates, with an address at Unit 1 + 4, Block 1, Northwood Court, Santry, Dublin 9, while acting as auditor to a company, did act in breach of the Institute’s Code of Ethics for Members (2006 - 2011): Fundamental Principle (c): Professional Competence and Due Care by  failing to comply with relevant International Standards on Auditing (ISAs) in respect of audited accounts for the period 2008-2011.

    In light of the provision of an undertaking by Mr Dowling as audit compliance principal on behalf of Whelan Dowling & Associates to apply to surrender his status as a Responsible Individual to the Quality Assurance Committee of the Institute by 31 December 2018, the Disciplinary Tribunal made no order as to sanction but ordered that he pay a contribution in the amount of €1,000 towards the Institute’s costs in the matter. This order took effect from 21 March 2019.

    BACKGROUND AND OUTLINE OF DISCIPLINARY MATTER

    The affiliate was responsible for the audit of the financial statements of a company. A complaint was submitted to Chartered Accountants Ireland and the investigation of that complaint identified deficiencies in the conduct of that audit. Following investigation a Disciplinary Tribunal made the above finding and order. 

    This Disciplinary matter was concluded in accordance with the settlement provisions set out in Chartered Accountants Ireland’s Disciplinary Regulations, the proposed terms of settlement having been approved by the Disciplinary Tribunal on 21 March 2019.                                                                             

    IDENTIFICATION OF APPROPRIATE ORDERS

    Recognising the benefits of resolution through the settlement process, the Disciplinary Tribunal considered the findings and orders made appropriate having regard to the objectives of the Disciplinary Bye-Laws, the applicable guidelines on sanctioning and the particular facts and circumstances of the matter before it.

    Reference: Karen Jones, Gibney Communications
    Ph: 01 6610 402


  • Recent decision of the Disciplinary Tribunal

    17/04/2019 10:16:37

    Recent decision of the Disciplinary Jason Dowling - Disciplinary Tribunal 21 March 2019

    FINDING AND ORDER

    Mr. J. Dowling, an affiliate of the Institute and a partner in the practice of Whelan Dowling & Associates, with an address at Unit 1 + 4, Block 1, Northwood Court, Santry, Dublin 9, while acting as auditor to a company, did act in breach of the Institute’s Code of Ethics for Members (2006 - 2011): Fundamental Principle (c): Professional Competence and Due Care by failing to comply with relevant International Standards on Auditing (ISAs) in respect of audited accounts for 2010.

    In light of the provision of an undertaking by Mr Dowling as audit compliance principal on behalf of Whelan Dowling & Associates to apply to surrender his status as a Responsible Individual to the Quality Assurance Committee of the Institute by 31 December 2018, the Disciplinary Tribunal made no order as to sanction but ordered that he pay a contribution in the amount of €2,000 towards the Institute’s costs in the matter.

    This order took effect from 21 March 2019.

    BACKGROUND AND OUTLINE OF DISCIPLINARY MATTER

    The affiliate was responsible for the audit of the financial statements of a company. A complaint was submitted to Chartered Accountants Ireland arising from which alleged deficiencies in the conduct of that audit were investigated. Following investigation a Disciplinary Tribunal made the above finding and order.  

    This Disciplinary matter was concluded in accordance with the settlement provisions set out in Chartered Accountants Ireland’s Disciplinary Regulations, the proposed terms of settlement having been approved by the Disciplinary Tribunal on 21 March 2019. 

    IDENTIFICATION OF APPROPRIATE ORDERS

    Recognising the benefits of resolution through the settlement process, the Disciplinary Tribunal considered the findings and orders made appropriate having regard to the objectives of the Disciplinary Bye-Laws, the applicable guidelines on sanctioning and the particular facts and circumstances of the matter before it.

    Reference: Karen Jones, Gibney Communications

    Ph: 01 6610 402


  • Outcome of Appeal by Mr Alan Hynes against findings and orders of Disciplinary Tribunal regarding complaints against Mr Alan Hynes

    14/03/2019 09:00:00

    Formal Complaints against Mr Alan Hynes, a member of Chartered Accountants Ireland ("the Institute") with an address in Wexford, were heard at hearings before a Disciplinary Tribunal, which were held over fifteen days between 4 February 2014 and 27 March 2015.  The Tribunal made certain adverse findings on a number of the Formal Complaints which concerned: Tuskar Asset Management plc (in liquidation) (TAM); the development of three sites (a) known as The Laurels, Dundrum, Dublin 14 (also referred to as the Dundrum Co-Ownership); (b) in Castlepark, Dalkey (also referred to as Castlepark Court); and (c) in Maynooth (also referred to as the Maynooth Partnership); and certain judgment debts.  Mr Hynes appealed all such adverse findings and orders made against him to an Appeal Tribunal.

    The Appeal Tribunal, on 4 February 2019, dismissed the member's appeal pursuant to Regulation 35.13.2 of the 2016 Disciplinary Regulations.  The outcome of the dismissal was that the following findings and orders made by the Disciplinary Tribunal against Mr Hynes came into effect:

    A. That Mr Alan Hynes did act in breach of the Bye-law 6.1 (e) (of the Institute's Disciplinary Bye-laws of 2012) by failing to satisfy judgment debts.

    In respect of such finding, it is ordered that the member be severely reprimanded.

    B. In relation to the Formal Complaints concerning Tuskar Asset Management plc (in liquidation) (TAM), the Mr Alan Hynes, a member of the Institute with an address in Wexford, and formerly practising as Hynes & Co. Chartered Accountants and Hynes & Co. Financial Services Limited, Tuskar House, Johns Gate Street, Wexford, while so practising and/or since ceasing to practice did:

    1. act in breach of the Institute's Code of Ethics for Members: Fundamental Principles (a), (b) and (c): Integrity, Objectivity and Professional Competence and Due Care and Section 220: Conflict of Interest by failing to act appropriately in situations where the member had a conflict of interest and that his actions amounted to professional misconduct;
    2. act in breach of the Institute's Code of Ethics for Members: Fundamental Principles: (a), (b), (c) and (e): Integrity, Objectivity, Professional Competence and Due Care and Professional Behaviour by failing to provide timely and adequate information to investors and that his actions amounted to professional misconduct;
    3. act in breach of the Institute's Code of Ethics for Members: Fundamental Principle: (c): Professional Competence and Due Care which requires that a client should receive 'competent professional service based on current developments in practice, legislation and techniques.'  It also requires members to act 'in accordance with the requirements of an assignment, carefully, thoroughly and on a timely basis'; and that his actions amounted to professional misconduct;
    4. act in breach of the Institute's Code of Ethics for Members: Fundamental Principle (c): Professional Competence and Due Care by failing to ensure that he acted in accordance with the Institute's Investment Business Regulations;
    5. act in breach of the Institute's Code of Ethics for Members: Fundamental Principle: (a): Integrity which requires that a member be straightforward and honest in professional and business relationship.  Integrity also implies fair dealing and truthfulness.'  'It follows that a professional accountant's advice and work must be uncorrupted by self-interest and not be influenced by the interests of other parties' and that certain of his actions amounted to professional misconduct; and
    6. act in breach of the Institute's Code of Ethics for Members: Fundamental Principle: (a): Integrity through the diversion of client funds and that certain of his actions amounted to professional misconduct.

    In respect of such findings, it is ordered that the member be excluded from membership of Chartered Accountants Ireland,

    C. In relation to the Formal Complaints concerning the development of a site known as The Laurels, Dundrum, Dublin 14 (also referred to as the Dundrum Co-Ownership), that Mr Alan Hynes, a member of the Institute with an address in Wexford, and formerly practising as Hynes & Co. Chartered Accountants and Hynes & Co Financial Services Limited, Tuskar House, Johns Gate Street, Wexford, while so practising and/or since ceasing to practice, did:

    1. act in breach of the Institute's Code of Ethics for Members: Fundamental Principles (a), (b) and (c): Integrity, Objectivity and Professional Competence and Due Care and Section 220: Conflict of Interest by failing to act appropriately in situations where the member had a conflict of interest and that his actions amounted to professional misconduct;
    2. act in breach of the Institute's Code of Ethics for Members: Fundamental Principles: (a), (b), (c) and (e): Integrity, Objectivity, Professional Competence and Due Care and Professional Behaviour by failing to provide timely and adequate information to investors and that his actions amounted to professional misconduct;
    3. act in breach of the Institute's Code of Ethics for Members: Fundamental Principle: (c): Professional Competence and Due Care which requires that a client should receive 'competent professional service based on current developments in practice, legislation and techniques'.  It also requires members to act 'in accordance with the requirements of an assignment, carefully, thoroughly and on a timely basis'; and that his actions amounted to professional misconduct; and
    4. act in breach of the Institute's Code of Ethics for Members: Fundamental Principle: (a): Integrity which requires that a member be 'straightforward and honest in professional and business relationship.  Integrity also implies fair dealing and truthfulness.'  It follows that a professional accountant's advice and work must be uncorrupted by self-interest and not be influenced by the interests of other parties'.

    In respect of such findings, it is ordered that the member be excluded from membership of Chartered Accountants Ireland.

    D. In relation to the Formal Complaints concerning the development of a site in Castlepark, Dalkey (also referred to as Castlepark Court), that Mr Alan Hynes , a member of the Institute with an address in Wexford, and formerly practising as Hynes & Co Chartered Accountants and Hynes & Co Financial Services Limited, Tuskar House, Johns Gate Street, Wexford, while so practising and/or since ceasing to practice, did:

    1. act in breach of the Institute's Code of Ethics for Members: Fundamental Principles: (a), (b), (c) and (e): Integrity, Objectivity, Professional Competence and Due Care and Professional Behaviour by failing to provide timely and adequate information to investors and that his actions amounted to professional misconduct; and
    2. act in breach of the Institute's Code of Ethics for Members: Fundamental Principle: (c) Professional Competence and Due Care which requires that a client should receive  'competent professional service based on current developments in practice, legislation and techniques'.  It also requires members to act 'in accordance with the requirements of an assignment, carefully, thoroughly and on a timely basis'; and that his actions amounted to professional misconduct.

    In respect of such findings, it is ordered that the member be excluded from membership of Chartered Accountants Ireland.

    E. In relation to the Formal Complaints concerning the development of a site in Maynooth (also referred to as the Maynooth Partnership) that Mr Alan Hynes , a member of the Institute with an address in Wexford, and formerly practising as Hynes & Co Chartered Accountants and Hynes & Co Financial Services Limited, Tuskar House, Johns Gate Street, Wexford, while so practising and/or since ceasing to practice, did:

    1. act in breach of the Institute's Code of Ethics for Members: Fundamental Principles (a), (b) and (c): Integrity, Objectivity and Professional Competence and Due Care and Section 220: Conflict of Interest by failing to act appropriately in situations where the member had a conflict of interest and that his actions amounted to professional misconduct;
    2. act in breach of the Institute's Code of Ethics for Members: Fundamental Principles: (a), (b), (c) and (e): Integrity, Objectivity, Professional Competence and Due Care and Professional Behaviour by failing to provide timely and adequate information to investors; and
    3. act in breach of the Institute's Code of Ethics for Members: Fundamental Principle: (c) Professional Competence and Due Care which requires that a client should receive  'competent professional service based on current developments in practice, legislation and techniques'.  It also requires members to act 'in accordance with the requirements of an assignment, carefully, thoroughly and on a timely basis'.

    In respect of such findings, it is ordered that the member be excluded from membership of Chartered Accountants Ireland.

    F. It is further ordered that Mr Hynes pay €500,000 towards the costs of CARB.

    On 8 February 2019, the Appeal Tribunal awarded costs against Mr Hynes in relation to the appeal and ordered a contribution in the amount of €50,000.

    Reference: Karen Jones, Gibney Communications
    Ph: 01 6610 402


  • Recent decision of the Disciplinary Tribunal - Nicholas Cushnahan

    24/01/2019 12:42:46

    Disciplinary Tribunal regarding allegations against Nicholas Cushnahan

    Hearings in respect of two Formal Allegations against Mr Nicholas Cushnahan, a member of Chartered Accountants Ireland (the "Institute"), with an address in South Dublin were heard before a Disciplinary Tribunal on 13 June 2018 and 22 November 2018.  The following findings and orders were made by the Disciplinary Tribunal;

    Matter 1
    The Disciplinary Tribunal found that Mr N Cushnahan, a member of the Institute, formerly a partner in the practice of Houlihan Cushnahan & Co., now principal in Nicholas Cushnahan & Associates Limited, with an address at 1-4 Adelaide Road, Glasthule, Co Dublin did act in breach of:

    1. the Institute's Disciplinary Bye-Laws (2016) by failing to co-operate adequately and in a timely manner with a disciplinary investigation being carried out under the Disciplinary Bye-Laws; and
    2. the Institute's Code of Ethics for Members (2016): Fundamental Principle: Integrity regarding non-compliance with undertakings given at an Institute Disciplinary Tribunal.

    The Disciplinary Tribunal found the Formal Allegation proven and ordered that the member be severely reprimanded, fined €5,000 and that he pay €9,355 towards the costs of Chartered Accountants Ireland.

    Matter 2
    The Disciplinary Tribunal found that Mr N Cushnahan, a member of the Institute, formerly a partner in the practice of Houlihan Cushnahan & Co., now principal in Nicholas Cushnahan & Associates Limited, with an address at 1-4 Adelaide Road, Glasthule, Co Dublin did act in breach of:

    1. the Institute's Disciplinary Bye-Laws (2016) by failing to co-operate adequately and in a timely manner with a disciplinary investigation being carried out under the Disciplinary Bye-Laws;
    2. the Institute's Code of Ethics for Members (2016): Fundamental Principle: Integrity regarding non-compliance with undertakings given.

    The Disciplinary Tribunal found the Formal Allegation proven and ordered that the member be severely reprimanded, fined €5,000 and that he pay €9,355 towards the costs of Chartered Accountants Ireland.

    Reference: Karen Jones, Gibney Communications
    Ph: 01 6610 402







       


  • Recent decision of the Conduct Committee - Mr J G Fitzgerald of Fitzgerald & Company

    11/01/2019 11:20:25
    The Conduct Committee found that Mr J G Fitzgerald, a member of the Institute in practice at Fitzgerald & Company, Carrickaneane, Tullyallen, Drogheda, Co Louth did act in breach of the Institute's Code of Ethics for Members (2006-2014): Fundamental Principles: (a): Integrity; (b): Objectivity; (c): Professional Competence and Due care and (e): Professional Behaviour in that he signed:
    1. in his firm's name, audit reports on abridged accounts in respect of one company for three years (2005-2007 inclusive) when he was not a registered auditor;
    2. in the name of another auditor, 26 audit reports on abridged accounts in respect of 10 companies, over the years 2008-2016 inclusive; and
    3. presented those allegedly audited accounts to the Companies Registration Office when he knew or ought to have known that those accounts were unaudited;

    and is accordingly liable to disciplinary action under the Institute's Disciplinary Bye-Laws.

    The Conduct Committee determined that in relation to the Formal Allegation a sanction of exclusion was appropriate.

    Reference: Karen Jones, Gibney Communications
    Ph: 01 6610 402


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