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:
- 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
- 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
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