Disciplinary decisions 2024

Disciplinary decisions 2024

• Outcome of an Appeal Tribunal regarding allegations against Anthony T Heffernan

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  04/03/2025 14:48:23

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  A Hearing in respect of a Formal Allegation against Anthony T Heffernan, Complete Accounting Solutions, at 4 Floor, 1 Airside, Airport Business Park, Waterford, Co. Waterford was heard before an Appeal Tribunal on 15 May 2024.  The Appeal Tribunal made the following findings and Orders;

  The Appeal Tribunal found that Anthony T Heffernan, a member of the Institute, practising as Complete Accounting Solutions, at 4 Floor, Marine Point, Belview Port, Waterford, Co. Waterford did act in breach of the Institute’s Disciplinary Bye-Law 7 by failing to co-operate with the Institute’s disciplinary process; and is accordingly liable to disciplinary action under the Institute’s Disciplinary Bye-Laws.
  

  The Appeal Tribunal found the Formal Allegations proven and ordered that the member be reprimanded and fined €2,000.  Further that he pays €9,470 towards the costs of Chartered Accountants Ireland.
  
  Reference: Karen Jones, Gibney Communications
  Ph: 01 6610 402

  Outcome of an Appeal Tribunal regarding allegations against Anthony T Heffernan

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• Outcome of a Disciplinary Tribunal regarding allegations against Mr Kut Cheong Tham

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  04/03/2025 14:48:18

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  A hearing in respect of a Formal Allegation against was heard before a Disciplinary Tribunal on 8 February 2024. The Disciplinary Tribunal made the following findings and Orders;  
  
  

  The Disciplinary Tribunal found that Mr Tham Kut Cheong, a member of the Institute of Chartered Accountants in Ireland (‘the Institute’), in practice as K.C. Tham & Co., a company registered with the Malaysian Institute of Accountants, with an address at Selangor, Malaysia, did act in breach of the Institute’s Disciplinary Bye-Law 7 by failing to co-operate with the Institute’s disciplinary process. 

  The Disciplinary Tribunal found the Formal Allegations proven and ordered be severely reprimanded and fined €6,800.  Further that he pays €7,354 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 Kut Cheong Tham

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• Outcome of a Disciplinary Tribunal regarding allegations against a member located in Northern Ireland

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  04/03/2025 14:48:21

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  A Hearing in respect of a Formal Allegation against a member located in Northern Ireland was heard before a Disciplinary Tribunal on 28 February 2024. The Disciplinary Tribunal made the following findings and Orders;

  
  

  A member practising in Northern Ireland did act in breach of the Code of Ethics for Members 2016-2020, Fundamental Principles (c) Professional Competence and Due Care and (e) Professional Behaviour, in that his firm:

  1. Did not carry out tax work in respect of a client with sufficient due care; and
  2. Did not notify or adequately notify or take adequate action to notify the tax client of correspondence or communication received from Revenue concerning the tax client and is accordingly liable to disciplinary action under the Institute's Disciplinary Bye-laws.

  The Disciplinary Tribunal found the Formal Allegations proven and ordered the member be reprimanded and fined €3,000. Further that the member pays the costs of €7,500 to Chartered Accountants Ireland.

  
  

  Reference: Karen Jones, Gibney Communications

  Ph: 01 6610 402

  Outcome of a Disciplinary Tribunal regarding allegations against a member located in Northern Ireland

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