Disciplinary Tribunal regarding allegations against Nicholas Cushnahan
Hearings in respect of two Formal Allegations against Mr Nicholas Cushnahan, a member of Chartered Accountants Ireland (the "Institute"), with an address in South Dublin were heard before a Disciplinary Tribunal on 13 June 2018 and 22 November 2018. The following findings and orders were made by the Disciplinary Tribunal;
Matter 1
The Disciplinary Tribunal found that Mr N Cushnahan, a member of the Institute, formerly a partner in the practice of Houlihan Cushnahan & Co., now principal in Nicholas Cushnahan & Associates Limited, with an address at 1-4 Adelaide Road, Glasthule, Co Dublin did act in breach of:
- the Institute's Disciplinary Bye-Laws (2016) by failing to co-operate adequately and in a timely manner with a disciplinary investigation being carried out under the Disciplinary Bye-Laws; and
- the Institute's Code of Ethics for Members (2016): Fundamental Principle: Integrity regarding non-compliance with undertakings given at an Institute Disciplinary Tribunal.
The Disciplinary Tribunal found the Formal Allegation proven and ordered that the member be severely reprimanded, fined €5,000 and that he pay €9,355 towards the costs of Chartered Accountants Ireland.
Matter 2
The Disciplinary Tribunal found that Mr N Cushnahan, a member of the Institute, formerly a partner in the practice of Houlihan Cushnahan & Co., now principal in Nicholas Cushnahan & Associates Limited, with an address at 1-4 Adelaide Road, Glasthule, Co Dublin did act in breach of:
- the Institute's Disciplinary Bye-Laws (2016) by failing to co-operate adequately and in a timely manner with a disciplinary investigation being carried out under the Disciplinary Bye-Laws;
- the Institute's Code of Ethics for Members (2016): Fundamental Principle: Integrity regarding non-compliance with undertakings given.
The Disciplinary Tribunal found the Formal Allegation proven and ordered that the member be severely reprimanded, fined €5,000 and that he pay €9,355 towards the costs of Chartered Accountants Ireland.
Reference: Karen Jones, Gibney Communications
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