Disciplinary decisions 2021

Disciplinary decisions 2021

• Outcome of a Disciplinary Tribunal regarding allegations against Mr Gareth Booth

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  15/11/2021 14:49:05

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  Finding and Order

  A finding has been made in accordance with the Disciplinary Bye-Laws and Regulations of the Institute of Chartered Accountants Ireland (the “Institute” or “Chartered Accountants”) against Mr Gareth Booth in the following terms;

  On 22 September 2020, Mr Gareth Booth with an address in Co Derry/Londonderry, was convicted of an indictable offence. By virtue of this conviction the member has acted in breach of the Institute’s Code of Ethics for Members Fundamental Principles (a) Integrity and (e) Professional Behaviour, is guilty of Misconduct, and is accordingly liable to disciplinary action pursuant to 8.1.1 of the Institute’s Disciplinary Bye-Laws (2016) .

  The Conduct Committee orders that Mr Gareth Booth be excluded from membership of Chartered Accountants Ireland.

  This order took effect from 9 November 2021.
  
  Background and outline of disciplinary matter

  The member pleaded guilty and was convicted of defrauding his employer of £586,694.35 on various dates between January 2017 and December 2018 when he was employed as Group Operations Director.

  The member was sentenced to 39 months in custody.

  In light of the above, Mr Booth accepted that the appropriate sanction to meet the gravity of his conduct was exclusion from membership of the Institute and he consented to this.

  This Disciplinary matter was concluded in accordance with the settlement provisions set out in Chartered Accountants Ireland’s Disciplinary Regulations, the proposed terms of settlement having been approved by the Conduct Committee on 14 September 2021.

  Identification of appropriate orders

  Recognising the benefits of resolution through the settlement process, the Conduct Committee  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
  Ph: 01 6610 402

  Outcome of a Disciplinary Tribunal regarding allegations against Mr Gareth Booth

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• Outcome of a Disciplinary Tribunal regarding allegation against a member firm

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  08/11/2021 15:42:22

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  Finding and Order

  The Disciplinary Tribunal finds that a member firm of the Institute, with an address in Co. Limerick did act in breach of the Code of Ethics for Members (2014-2016): Fundamental Principle:(e) Professional Behaviour by failing to provide information requested by a director of a client company in a timely manner; or in the alternative ensure the director was informed of the delay or difficulty in providing same.

  The Disciplinary Tribunal found the member firm’s actions amount to Poor Professional Conduct.

  The Disciplinary Tribunal found the Formal Allegation proven and made an Order as to Sanction that the member firm be subject to a reprimand, a fine of €500 and costs in the amount of €1,200.

  This order took effect from 4 November 2021.
  
  Background and outline of disciplinary matter
  
  The member firm did not adequately respond to correspondence from the complainant and keep him adequately or sufficiently informed and in a timely manner of the reasons for the difficulty in providing the information requested.

  This Disciplinary matter was concluded in accordance with the settlement provisions set out in Chartered Accountants Ireland’s Disciplinary Regulations, the proposed terms of settlement having been approved by the members of the Disciplinary Tribunal on 4 November 2021.
  
  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
  Ph: 01 6610 402

  Outcome of a Disciplinary Tribunal regarding allegation against a member firm

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• Outcome of an Appeal Tribunal in respect of a finding and order made against a member, Mr Francis J Woods

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  29/09/2021 10:57:08

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  An Appeal Hearing in respect of a findings and order made against a member, Mr Francis J Woods took place before an Appeal Tribunal on Tuesday 7 September 2021. The Disciplinary Tribunal had found;

  That Mr Francis J Woods, a member of the Institute did act in breach of the Institute’s Public Practice Regulations by:

  1. failing to provide information requested by the Quality Assurance Committee;
  2. failing to provide information in relation to Professional Indemnity Insurance run off cover requested by the Quality Assurance Committee; and
  3. continuing to act as liquidator after he ceased to hold a practising certificate and insolvency practicing certificate.

  The Disciplinary Tribunal ordered that the member be excluded from membership of Chartered Accountants Ireland and ordered that he pay costs.

  The Appeal Tribunal dismissed the appeal and affirmed the decision of the Disciplinary Tribunal in respect of which the appeal was brought, with the result that Mr Woods is excluded from membership.  In respect of costs, the Appeal Tribunal ordered that the member pay €25,902 being Chartered Accountants Ireland's total costs in respect of the Disciplinary and Appeal proceedings.

  Reference: Karen Jones, Gibney Communications
  Ph: 01 6610 402

  Outcome of an Appeal Tribunal in respect of a finding and order made against a member, Mr Francis J Woods

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• Outcome of a Disciplinary Tribunal regarding allegations against Mr Martin McLaughlin

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  29/09/2021 10:49:59

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  A Formal Allegation against Mr Martin McLaughlin, a member of Chartered Accountants Ireland (the “Institute”), with an address in Clonshaugh, Dublin 17 was heard before a Disciplinary Tribunal on Tuesday 22 June 2021. The following finding and Order were made by the Disciplinary Tribunal.

  The Disciplinary Tribunal found that Martin McLaughlin did act in breach of 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.

  The Disciplinary Tribunal found the Formal Allegation proven and ordered that the member be suspended from membership of Chartered Accountants Ireland for a period of one year and ordered the member pay costs in amount of €3,250.

  Reference: Karen Jones, Gibney Communications
  Ph: 01 6610 402

  Outcome of a Disciplinary Tribunal regarding allegations against Mr Martin McLaughlin

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• Outcome of a Disciplinary Tribunal regarding allegations against Mr Peter Kilemade

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  29/09/2021 08:57:04

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  A Hearing in respect of a Formal Allegation against was heard before a Disciplinary Tribunal on 6 July 2021. The Disciplinary Tribunal made the following findings and Orders;

  The Disciplinary Tribunal found that Mr Peter Kilemade, a member of the Institute, formerly practising as Kilemades, with an address in Co Offaly did act in breach of;

  1. the Institute’s Public Practice Regulation 7.9 and 1.28 by failing to provide information requested by the Institute in relation to Professional Indemnity Insurance run-off cover; and
  2. the Institute’s Disciplinary Bye-Law 7 by failing to co-operate with the Institute.

  The Disciplinary Tribunal found the Formal Allegation proven and ordered that the member be severely reprimanded and fined €1,500 and that he pay €4,337.50 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 Peter Kilemade

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• Outcome of a Disciplinary Tribunal regarding allegations against Mr Shane Gleeson

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  23/08/2021 08:23:18

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  Finding and Order

  The Disciplinary Tribunal finds:

  18/10/043 (1) & (2)

  That Mr Shane Gleeson, a member of the Institute, with an address in Co. Limerick, did act in breach of:

  1. the Institute’s Continuing Professional Development Regulation 6.1 by failing to submit a CPD declaration for 2016;
  2. the Institute’s Continuing Professional Development Regulation 5.2 by failing to respond to correspondence from the Quality Assurance Committee; and
  3. the Institute’s Disciplinary Bye-Law 7 by failing to co-operate with the Institute’s disciplinary process.

  The Disciplinary Tribunal found the member’s actions amount to poor professional performance.

  The Disciplinary Tribunal found the Formal Allegation proven and ordered that the member be reprimanded.

  This Order took effect from 18 August 2021

  19/02/010 (1) & (2)

  That Mr Shane Gleeson, a member of the Institute, with an address in Co. Limerick, did act in breach of:

  1. the Institute’s Continuing Professional Development Regulation 6.1 by failing to submit a CPD declaration for 2017;
  2. the Institute’s Continuing Professional Development Regulation 5.2 by failing to respond to correspondence from the Quality Assurance Committee; and
  3. the Institute’s Disciplinary Bye-Law 7 by failing to co-operate with the Institute’s disciplinary process.

  The Disciplinary Tribunal found the member’s actions amount to poor professional performance.

  The Disciplinary Tribunal found the Formal Allegation proven and ordered that the member be reprimanded.

  This Order took effect from 18 August 2021

  Background and outline of disciplinary matter

  18/10/043 (1) & (2)

  The member failed to provide an Individual Annual Return (“IAR”) for 2016. The IAR includes the member’s CPD declaration.

  The member failed to cooperate with the Quality Assurance Committee.

  The member failed to respond to correspondence from the Investigator and thereby failed to co-operate with the Institute’s disciplinary process.

  19/02/010 (1) & (2)

  The member failed to provide an Individual Annual Return (“IAR”) for 2017. The IAR includes the member’s CPD declaration.

  The member failed to cooperate with the Quality Assurance Committee.

  The member failed to respond to correspondence from the Investigator and thereby failed to co-operate with the Institute’s disciplinary process.

  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
  Ph: 01 6610 402

  Outcome of a Disciplinary Tribunal regarding allegations against Mr Shane Gleeson

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• Outcome of an appeal hearing in respect of orders made against a member, Mr Kieran Costelloe

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  17/08/2021 15:20:45

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  An Appeal Hearing in respect of orders made against a member, Mr Kieran Costelloe, took place before an Appeal Tribunal on 8 June 2021. The Disciplinary Tribunal had found that

   

  Mr Kieran Costelloe, a member of the Institute, with an address in Mullingar, Co. Westmeath, did act in    breach of:

  1. the Institute’s Continuing Professional Development Regulation 6.1 by failing to submit a CPD declaration for 2016 within the time required; and
  2. the Institute’s Continuing Professional Development Regulation 5.2 by failing to respond to correspondence from the Quality Assurance Committee;

  Mr K Costelloe, a member of the Institute, with an address in Mullingar, Co. Westmeath, did act in breach of:

  1. the Institute’s Continuing Professional Development Regulation 6.1 by failing to submit a CPD declaration for 2017 within the time required; and
  2. the Institute's Continuing Professional Development Regulation 5.2 by failing to respond to co correspondence from the Quality Assurance Committee.  

  The Appeal Tribunal affirmed the Order of the Disciplinary Tribunal that the member be severely reprimanded and ordered that he be fined €1,750 and that he pay €2,750 towards the costs of Chartered Accountants Ireland.

   

  Reference: Karen Jones, Gibney Communications

   

  Ph: 01 6610 402

  Outcome of an appeal hearing in respect of orders made against a member, Mr Kieran Costelloe

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• Outcome of a Disciplinary Tribunal regarding allegations against Mr Kelan Kelly

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  09/07/2021 11:47:50

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  Finding and Order

  The Disciplinary Tribunal finds that Mr Kelan Kelly, a member of the Institute, with an address in Luxembourg did act in breach of:

  1. the lnstitute's Continuing Professional Development Regulation 6.1 by failing to submit a CPD declaration for 2018;
  2. the lnstitute's Continuing Professional Development Regulation 5.2 by failing to respond to correspondence from the Quality Assurance Committee; and
  3. the lnstitute's Disciplinary Bye-Law 7 by failing to co-operate with the lnstitute's disciplinary process.

  The Disciplinary Tribunal found the member's actions amount to Poor Professional Conduct.

  The Disciplinary Tribunal finds the Formal Allegation proven and makes an Order as to   Sanction that the Member be subject to a reprimand, a fine of €850 and cost in the amount of €500.

  This order took effect from 23 June 2021.

  Background and outline of disciplinary matter

  19/10/067 (1)

  That the member has:

  1. Failed to submit his Individual Annual Return (IAR) for 2018 and has therefore failed to submit a Continuing Professional Development (CPD) declaration for that year in breach of CPD Regulations; and
  2. Failed to co-operate with the QAC in regard to the above.

  19/10/067 (2)

  That the member failed to respond to correspondence from the Investigator and thereby failed to co-operate with the lnstitute's disciplinary process.

  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
  Ph: 01 6610 402

  Outcome of a Disciplinary Tribunal regarding allegations against Mr Kelan Kelly

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• Outcome of a Disciplinary Tribunal regarding allegations against Kieran Costelloe

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  24/06/2021 08:18:03

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  Finding and Order

  The Disciplinary Tribunal finds:
  
  That Mr Kieran Costelloe, a member of the Institute, with an address in Mullingar, Co. Westmeath did act in breach of:

  1.  The Institute's Continuing Professional Development Regulation 6.1 by failing to submit a CPD declaration for 2018;
  2.  The Institute's Continuing Professional Development Regulation 5.2 by failing to respond to correspondence from the Quality Assurance Committee; and
  3.  The Institute's Disciplinary Bye-Law 7 by failing to co-operate with the Institute’s disciplinary process.

  The Disciplinary Tribunal found the member’s actions amount to Poor Professional Conduct.

  The Disciplinary Tribunal found the Formal Allegation proven and ordered that the member be severely reprimanded and further ordered that he pay a fine in the amount of €500 and costs in the amount of €200.

  This order took effect from 16 June 2021.

  Background and outline of disciplinary matter

  The member failed to provide an Individual Annual Return (“IAR”) for 2018. The IAR includes the member’s CPD declaration.

  The member failed to co-operate with the Institute’s Quality Assurance Committee.  The member failed to respond to correspondence from the Investigator and thereby failed to co-operate with the Institute’s disciplinary process.

  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

  Ph: 01 6610 402

  Outcome of a Disciplinary Tribunal regarding allegations against Kieran Costelloe

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• Outcome of a Disciplinary Tribunal regarding allegations against Mr Raymond Robinson

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  08/06/2021 15:42:11

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  FINDING AND ORDER

   

  The Disciplinary Tribunal finds that Mr Raymond Robinson, a member of the Institute, practicing as RA Robinson & Co. with an address in Co. Antrim did act in breach of:

   

  1. the Institute’s Public Practice Regulation 1.28 by failing to submit the online AML questionnaire in a timely manner as requested;
  2. the Institute’s Disciplinary Bye-Law 7 by failing to co-operate with the Institute;

  This order took effect from 24 May 2021
  

  BACKGROUND AND OUTLINE OF DISCIPLINARY MATTER

   

  The member did act in breach of:

   

  1. the Institute’s Public Practice Regulation 1.28 by failing to submit the online AML questionnaire in a timely manner as requested;
  2. the Institute’s Disciplinary Bye-Law 7 by failing to co-operate with the Institute.

  and is accordingly liable to disciplinary action under the Institute's Disciplinary Bye-Laws.
  
  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.

   

  The Disciplinary Tribunal finds the Formal Allegation proven and makes an Order as to Sanction that the Member be subject to a reprimand, a fine of €1,000 and cost in the amount of €1,000.
  

  Reference: Karen Jones, Gibney Communications

   

  Ph: 01 6610 402

  Outcome of a Disciplinary Tribunal regarding allegations against Mr Raymond Robinson

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