An appeal in respect of findings and orders made by a Disciplinary Tribunal was heard before an Appeal Tribunal on 18 October 2022. The Appeal Tribunal affirmed the following finding of the Disciplinary Tribunal:
That Mr Jonathan O’Connor, a member of the Institute, practising as Grimes & O’Connor (now a former member firm of the Institute) with an address at 1 Royal Marine Terrace, Bray, Co. Wicklow did act in breach of the Institute’s Code of Ethics for Members (2016): Fundamental Principle (e): Professional Behaviour in that without first checking, he filed accounts for 3 companies which contained audit reports purportedly signed and dated by a registered auditor when that registered auditor had not carried out audits of those companies for the relevant years.
The Appeal Tribunal affirmed the Disciplinary Tribunal’s order of reprimand and varied the order of the Disciplinary Tribunal in respect of the fine by reducing the fine to €3,000. The Appeal Tribunal did not vary the costs order made by the Disciplinary Tribunal and imposed a further order in respect of the costs of the Appeal such that the total costs ordered is in the amount of €25,608.
These findings and orders take effect from 7 November 2022.
Reference: Karen Jones, Gibney Communications
Ph: 01 6610 402