Disciplinary decisions 2020

Disciplinary Decisions 2020

• Outcome of a Disciplinary Committee regarding allegations against Mr Trevor Keenan

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  01/12/2020 12:11:10

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  The Conduct Committee found that Mr Trevor Keenan, a member of the Institute, practising in Co. Monaghan, did act in breach of:
  

  1. the Institute’s Public Practice Regulations: 7.9 by failing to obtain and provide evidence of Professional Indemnity Insurance run-off cover in respect of a former practice; and
  2. the Institute’s Disciplinary Bye-Law 7 by failing to co-operate with the Institute’s disciplinary process;

  The Conduct Committee determined that in relation to the Formal Allegation a sanction of Exclusion with no fine or costs was appropriate.

  
  Reference: Karen Jones, Gibney Communications

  Ph: 01 6610 402

  Outcome of a Disciplinary Committee regarding allegations against Mr Trevor Keenan

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• Outcome of a Disciplinary Committee regarding allegations against Mr Michael Kinder

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  11/11/2020 16:37:33

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  FINDING AND ORDER

  A finding has been made in accordance with the Disciplinary Bye-Laws and Regulations of the Institute of Chartered Accountants Ireland (the “Institute” or “Chartered Accountants”) against Mr Michael Kinder in the following terms;

  That Mr Michael Kinder, a member of the Institute, with an address in Belfast, did act in breach of the Institute’s Code of Ethics for Members: Fundamental Principles (a) Integrity and (e ) Professional Behaviour and did render himself liable to disciplinary action pursuant to 8.2.1 of the Institute’s Disciplinary Bye-Laws (2016) having pleaded guilty to and been convicted of an indictable offence at Belfast Crown Court, and by virtue of such conviction is accordingly liable to disciplinary action under the Institute’s Disciplinary Bye-Laws as this constitutes proof of Misconduct.  

  The Head of Professional Conduct orders that Mr Michael Kinder be excluded from membership of Chartered Accountants Ireland.

  This order took effect from 10 November 2020.

  BACKGROUND AND OUTLINE OF DISCIPLINARY MATTER

  The member pleaded guilty and was convicted of charges namely fraud by abuse of position, converting criminal property and false accounting over a six and half year period when the member was responsible for the financial affairs of a Care Village by transferring £1,036,055 out of the Care Village’s bank account into his own bank accounts.

  During the sentence hearing, the Court noted that the money had been fully repaid. 

  The member was sentenced to 18 months in custody followed by a two-year period on licence in January 2020. 

  In light of the above, the member accepted that the appropriate sanction to meet the gravity of his conduct was exclusion from membership of the Institute and he consented to this.   

  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 Head of Professional Conduct on 22 September 2020.

  IDENTIFICATION OF APPROPRIATE ORDERS

  Recognising the benefits of resolution through the settlement process, the Head of Professional Conduct 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 a Disciplinary Committee regarding allegations against Mr Michael Kinder

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• Outcome of a Disciplinary Tribunal regarding allegations against Mr Nicholas Cushnahan

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  20/07/2020 15:10:58

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  The Disciplinary Tribunal finds that Nicholas Cushnahan, a member of the Institute, whilst a partner in the Houlihan Cushnahan with an address at 1-4 Adelaide Road, Glasthule, County Dublin, did act in breach of the Institute’s Code of Ethics for Members (2011-2014) Fundamental Principles: (e) Professional Behaviour by

  1. Failing to communicate adequately and in a timely manner with syndicate members; and (c) Professional Competence and Due Care; and (e) Professional Behaviour by  
  2. Furnishing accounts to syndicate members which indicated unintentionally that they had been prepared by another firm of Accountants when that was not the case.

  The Disciplinary Tribunal made an Order as to Sanction that the Member be subject to a severe reprimand, a fine of €5,500 and costs in the amount of €3,000.  

  BACKGROUND AND OUTLINE OF DISCIPLINARY MATTER

  A complaint was submitted to Chartered Accountants Ireland alleging that the member put a syndicate together, raised a bank loan and purchased property on behalf of a retirement fund scheme. It is alleged that the member failed to adequately communicate with the complainants in relation to the scheme, and that the member furnished partnership accounts in respect of the syndicate partnership which indicated that they had been prepared by another firm of accountants when that that was not the case.

  Following an 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 3 July 2020.

  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 public interest, the applicable guidelines on sanctioning and the particular facts and circumstances of the matter before it. 

  
  This order took effect from 3 July 2020.

  Outcome of a Disciplinary Tribunal regarding allegations against Mr Nicholas Cushnahan

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• Outcome of a Disciplinary Tribunal regarding allegations against Mr Brendan F Lawler

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  13/05/2020 15:38:58

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  A Hearing in respect of a Formal Allegation against Mr Brendan F Lawler was heard before a Disciplinary Tribunal on 6 March 2020. The Disciplinary Tribunal made the following findings and Orders; 

  The Disciplinary Tribunal found that Mr Brendan F Lawler, a member of the Institute, with an address at Listerlin, Via New Ross, Co Kilkenny, did act in breach of:

  1. the Institute’s Continuing Professional Development Regulation 6.1 by failing to submit a CPD declaration for 2016 within the time required; and 
  2. the Institute’s Continuing Professional Development Regulation 5.2 by failing to respond to correspondence from the Quality Assurance Committee;

  The Disciplinary Tribunal found the Formal Allegation proven and ordered that the member be reprimanded and fined €1,500 and to pay a contribution towards costs in the amount of €3,300.

  Outcome of a Disciplinary Tribunal regarding allegations against Mr Brendan F Lawler

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• Outcome of disciplinary tribunals regarding allegations against Mr Declan Quinn

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  23/04/2020 15:25:28

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  A Hearing in respect of a Formal Allegation against Mr Declan Quinn was heard before a Disciplinary Tribunal on 6 March 2020. The Disciplinary Tribunal made the following findings and Orders;

   

  The Disciplinary Tribunal found that Mr D E Quinn, a member of the Institute, with an address at Castlecaulfield, Co Tyrone, did act in breach of:

  1. the Institute's Continuing Professional Development Regulation 6.1 by failing to submit a CPD declaration for 2016;
  2. the Institute's Continuing Professional Development Regulation 5.2 by failing to respond to correspondence from the Quality Assurance Committee; and
  3. the Institute's Disciplinary Bye-Law 7 by failing to co-operate with the Insitute's disciplinary process.

  The Disciplinary Tribunal found the Formal Allegation proven and ordered that the member be reprimanded and fined €1,500 in respect of Part 1 and reprimanded and fined €1,750 in respect of Parts 2 and 3.

   

  A Hearing in respect of a Formal Allegation against Mr Declan Quinn was heard before a Disciplinary Tribunal on 6 March 2020. The Disciplinary Tribunal made the following findings and Orders;
  
  That Mr D E Quinn,  a member of the Institute, with an address at Castlecaulfield, Co Tyrone, did act in breach of:

  1. the Institute's Continuing Professional Development Regulation 6.1 by failing to submit a CPD declaration for 2017;
  2. the Institute's Continuing Professional Development Regulation 5.2 by failing to respond to correspondence from the Quality Assurance Committee; and
  3. the Institute's Disciplinary Bye-Law 7 by failing to co-operate with the Institute's disciplinary process.

  The Disciplinary Tribunal found the Formal Allegation proven and ordered that the member be severely reprimanded and fined €2,000 in respect of Part 1 and severely reprimanded and fined €2,250 in respect of Parts 2 and 3.

   

  The Disciplinary Tribunal also ordered that the member pay a contribution towards costs in the amount of €3,300.
  
  Reference: Karen Jones, Gibney Communications
  Ph: 01 6610 402

  Outcome of disciplinary tribunals regarding allegations against Mr Declan Quinn

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• Outcome of a disciplinary tribunal regarding allegations against Mr Trevor Keenan 2

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  03/04/2020 15:15:58

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  A Hearing in respect of a Formal Allegation against Mr Trevor Keenan, a member of Chartered Accountants Ireland (the “Institute”), with an address in Monaghan, Co Monaghan was heard before a Disciplinary Tribunal on Wednesday 12 February 2020. The Disciplinary Tribunal made the following findings and Orders;

  The Disciplinary Tribunal found that Mr Trevor Keenan, a member of the Institute, practising as TOK Accountants Ltd with an address at 17 North Road, Monaghan, Co Monaghan, H18 PC89 did act in breach of:

  1.  the Institute's Code of Ethics for Members: Fundamental Principle (e) Professional Behaviour by failing to submit VAT returns on behalf of a client; and
  2.  the Institute's Disciplinary Bye-Law 7 by failing to co-operate with the Institute's disciplinary process.

  The Disciplinary Tribunal found the Formal Allegation proven and ordered that the member be severely reprimanded and fined €1,500 and that he pays €2,500 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 Trevor Keenan 2

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• Outcome of a disciplinary tribunal regarding allegations against Mr Trevor Keenan.

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  03/04/2020 14:56:56

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  A Hearing in respect of a Formal Allegation against Mr Trevor Keenan, a member of Chartered Accountants Ireland (the “Institute”), with an address in Monaghan, Co Monaghan was heard before a Disciplinary Tribunal on Wednesday 12 February 2020. The Disciplinary Tribunal made the following findings and Orders;

  That Mr Trevor Keenan, a member of the Institute, practising as TOK Accountants Ltd with an address at 17 North Road, Monaghan, Co Monaghan, H18 PC89 did act in breach of:

  1. the Institute's Code of Ethics for Members: Fundamental Principles (c) Professional Competence and Due Care and (e) Professional Behaviour by failing to complete a client’s company accounts and tax filings despite requests and by failing to reply to correspondence from the client; and
  2.  the Institute’s Disciplinary Bye-Law 7 by failing to co-operate with the Institute’s disciplinary process.

  The Disciplinary Tribunal found the Formal Allegation proven and ordered that the member be severely reprimanded and fined €1,500 and that he pays €2,500 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 Trevor Keenan.

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• Outcome of a Disciplinary Tribunal against Mr William McAteer

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  10/03/2020 08:30:00

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  At a Disciplinary Tribunal of Chartered Accountants Ireland ("the Institute") on 14 February 2020, a member, Mr William McAteer, accepted the facts of a formal complaint brought against him by the Institute's Conduct Committee following the opinion certified by the Special Investigator, Mr John Purcell, that:
  
  William McAteer, being the Finance Director of Anglo Irish Bank plc, (hereafter "the Bank") did, in relation to the September 2008 transactions between the Bank and Irish Life and Permanent, and in relation to the failure to make appropriate disclosure of a loan by the Bank to him, 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.
  
  In light of the above, Mr McAteer accepted that the appropriate sanction to meet the gravity of his conduct was exclusion from membership of the Institute and he consented to this.  Mr McAteer has further undertaken not to make any future application for reinstatement.
  
  In the circumstances the Disciplinary Tribunal made an Order excluding Mr McAteer from Membership of Chartered Accountants Ireland.
  
  The Tribunal also ordered Mr McAteer to contribute towards the Institute's costs in the amount of €15,000.00.
  
  Reference: Karen Jones, Gibney Communications
  Ph: 01 6610 402
  Outcome of a Disciplinary Tribunal against Mr William McAteer

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