A Hearing in respect of a Formal Allegation against was heard before a Disciplinary Tribunal on 22 September 2022. The Disciplinary Tribunal made the following findings and Orders;
The Disciplinary Tribunal found that Mr Kut C Tham, with an address in Malaysia:
- Failed to submit his Individual Annual Return (IAR) for 2019 and has therefore failed to submit a Continuing Professional Development (CPD) declaration for that year in breach of CPD Regulations; and
- Failed to co-operate with the QAC in regard to the above; and
- Failed to respond to correspondence from the Investigator and thereby failed to co-operate with the Institute’s disciplinary process.
The Disciplinary Tribunal found the Formal Allegations proven and ordered that in respect of matters 1 & 2 the member be reprimanded and fined €2,500. In respect of matter 3, the member be severely reprimanded and fined €2,500. Further that he pays €5,468 towards the costs of Chartered Accountants Ireland.
Reference: Karen Jones, Gibney Communications
Ph: 01 6610 402