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:
- Did not carry out tax work in respect of a client with sufficient due care; and
- 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