REGISTER OF FINDINGS AND ORDERS
This register is a summary of cases found proved by the Complaints Committee and Disciplinary and Appeals Tribunals. The Register went online in February
2011 and any matters which took place before that date can be accessed during working hours in the Register of Findings at Chartered Accountants House, 4749 Pearse Street, Dublin 2. Only cases determined after that date are included in this online Register.
Findings and orders of the Complaints Committee, Disciplinary and Appeals Tribunals are entered on the Register when they become effective. In the case of a
decision appealed, this will be on determination of the appeal.
Consent Orders remain on the Register for 2 years after which they are deleted.
Orders of the Disciplinary or Appeals Tribunals, that a member be excluded, that affiliate status be withdrawn, that a student be declared unfit to become a
member, or that registrations or authorisations granted to a firm are withdrawn, remain permanently on the Register.
In all other cases, orders remain on the Register for a period of 5 years, from the date the order becomes effective or the date of the lifting of the suspension or
prohibition, whichever is the later.
This register does not include findings and orders under the Special Disciplinary Scheme which was in operation prior to the Bye-laws (7th October 2002)
which established this Register.
Member/Firm/Student
Details
Deloitte
Date of
Order
12/08/2015
Sanction
Mr Pat Carroll
11/05/2015




Mr E. R. Twomey
06/02/2015








Details of Case
That Deloitte & Touche, a member firm of the Institute, with an
Severe Reprimand
address at Deloitte & Touche House, Earlsfort Terrace, Dublin
Fine €20,000
2, did act in breach of the Institute’s Ethical Guide for Members:
Costs €21,000
Accountancy Ireland with name Fundamental Principle (4) ‘Performance’ in that audit work
papers concerning audits of a client company for the years
(October 2015)
ended 31 December 2002 to 31 December 2004 failed to
demonstrate the adequacy and sufficiency of the audit work
performed to support its audit opinion and is accordingly liable
to disciplinary action under the Institute’s Disciplinary ByeLaws.
That Mr. Pat Carroll, a member of the Institute, practicing as Pat
Reprimand
Carroll & Co., with an address at Unit 5, The Riverfront,
Fine: Nil
Howley’s Quay, Limerick, did render himself liable to
Costs €250
Accountancy Ireland with name disciplinary action pursuant to Disciplinary Bye-Law 6.1(e) in
respect of an unsatisfied judgment against him in favour of the
(October 2015)
Collector General.
Severe Reprimand
Fine €1,500
Costs €2,400
Accountancy Ireland with name
(October 2015)
Determined by:
Complaints
Committee
Complaints
Committee
That Mr. E. R. Twomey, a member of the Institute, practising as Complaints
Gould & Twomey, with an address at 58 St Mary's Road, Committee
Midleton, Co Cork did act in breach of the Institute’s Codes of
Ethics for Members (2011 - 2014): Fundamental Principles (a):
Integrity, (b): Objectivity, (c): Professional Competence and
Due Care and (e): Professional Behaviour in that he failed to:
1.
respond either adequately or at all to correspondence
from a former client’s solicitor, his new accountant and the
Revenue Commissioners;
2.
provide appropriate supporting documentation showing
the composition of the totals recorded in the client’s financial
accounts and tax returns;
3.
demonstrate that he acted appropriately in undertaking
the preparation of the client’s financial
accounts and as the client’s tax agent;
4.
comply with the requirements of the Institute’s
Member/Firm/Student
Details
Date of
Order
Sanction
Details of Case
Determined by:
Disciplinary Bye-Law: 5.1 to co-operate with disciplinary
enquiries.
That Mr. Brian Murphy, a member of the Institute practising at Complaints
Severe Reprimand
Bellea Road, Carrigaline, Co. Cork did act in breach of the Committee
Fine €7,500
Institute’s Code of Ethics for Members (2013): Fundamental
Costs €900
Publication
with
name
in Principles: (a) Integrity and (e) Professional Behaviour in that he
Accountancy Ireland (October 2015) prepared letters purporting to come from a financial institution
and that he issued letters in the name of an employee of that
financial institution.
Mr Brian Murphy
19/05/2015




Mr Kieran Costelloe
09/07/2015
 Severe Reprimand
 Costs €1,500
 Publication
with
name
in
Accountancy Ireland (October
2015)
 The Disciplinary Tribunal also
imposed a condition that the
member
remain
in
paid
employment and not apply again to
the Institute for a practising
certificate or audit registration.
That Mr Kieran Costelloe, a member of the Institute, with an Disciplinary
address at 70 Austin Friars Street, Mullingar, Co. Westmeath Tribunal
did:
1) act in breach of the Institute’s Code of Ethics for Members:
Fundamental Principles: (a) Integrity and (e) Professional
Behaviour in that he:
(i)
(ii)
(iii)
Acted as auditor and signed audit reports on
company accounts filed in the Companies
Registration Office when he was not qualified
to do so;
Produced, completed and signed audit reports
which falsely purported to have been audited by
other qualified audit firms when it was not the
case; and
(iii) Submitted company annual returns to the
Companies Registration Office containing
inappropriate Auditor Registration Number
details;
2) act in breach of his duty to co-operate with the disciplinary
process as set out in Disciplinary Bye-Law 5.1 by failing to
Member/Firm/Student
Details
Date of
Order
Sanction
Details of Case
Determined by:
respond adequately , or at all, to CARB.
Meagher Moynihan
17/06/2015




Ms. Geraldine Hedley
12/06/015
 Suspended from membership for a
period of one year
 Costs €1,452.84
 Publication in Accountancy Ireland
with name (August 2015) and in the
Northern Ireland press.
Severe Reprimand
Fine €5,000
Costs €2,250
Publication
with
name
in
Accountancy Ireland (August 2015)
That Meagher Moynihan, a member firm of the Institute, with an Complaints
address at 17 Mespil Road, Ballsbridge, Dublin 4, did act in Committee
breach of the Institute’s Code of Ethics for Members:
Fundamental Principles: (b) Objectivity and (c) Professional
Competence and Due Care by failing to comply adequately with
International Standard on Auditing 500: Audit Evidence and
International Standard on Auditing 700: The Auditor’s Report
on Financial Statements in that it failed to obtain sufficient and
adequate audit evidence or, alternatively, to modify its audit
opinion.
That Ms. Geraldine Hedley, a member of the Institute, with an Disciplinary
address at Hillhead Crescent, Belfast, BT11 9FW, did:
Tribunal
1) act in breach of the Institute’s Continuing Professional
Development Regulation 5.5 by failing to submit CPD
declarations for 2009, 2010, 2011 and 2012;
2) act in breach of her duty to co-operate with the
disciplinary process as set out in Disciplinary Bye-Law
5.1 by failing to respond to correspondence from CARB.
Mr Peter Corrigan
12/06/2015
 Suspended from membership for a
period of one year
 Costs €1,452.84
 Publication in Accountancy Ireland
with name (August 2015) and in the
national press.
That Mr. Peter Corrigan, a member of the Institute, with an Disciplinary
address at Meridian Street, Boston, MA 02128, United States of Tribunal
America, did:
3) act in breach of the Institute’s Continuing Professional
Development Regulation 5.5 by failing to submit CPD
declarations for 2009, 2010, 2011 and 2012;
4) act in breach of his duty to co-operate with the
Member/Firm/Student
Details
Date of
Order
Sanction
Details of Case
Determined by:
disciplinary process as set out in Disciplinary Bye-Law
5.1 by failing to respond to correspondence from CARB.
Mr Kieran Cooney
12/06/2015
 Suspended from membership for a
period of one year
 Costs €1,452.84
 Publication in Accountancy Ireland
with name (August 2015) and in the
national press.
That Mr. Kieran Cooney, a member of the Institute, with an Disciplinary
address at John’s Mall, Birr, Co. Offaly, did:
Tribunal
5) act in breach of the Institute’s Continuing Professional
Development Regulation 5.5 by failing to submit CPD
declarations for 2009, 2010 and 2011;
6) act in breach of the Institute’s Continuing Professional
Development Regulation 5.3 by failing to provide CPD
records requested for 2011; and
7) act in breach of his duty to co-operate with the
disciplinary process as set out in Disciplinary Bye-Law
5.1 by failing to respond to correspondence from CARB.
Mr Kelan Kelly
12/06/2015
 Suspended from membership for a
period of one year
 Costs €1,452.84
 Publication in Accountancy Ireland
with name (August 2015) and in the
national press.
That Mr. Kelan Kelly, a member of the Institute, with an address Disciplinary
at Rue Adolphe Weis, Bereldange, L-7260, Luxembourg, did:
Tribunal
8) act in breach of the Institute’s Continuing Professional
Development Regulation 5.5 by failing to submit CPD
declarations for 2009, 2010, 2011 and 2012; and
9) act in breach of his duty to co-operate with the
disciplinary process as set out in Disciplinary Bye-Law
5.1 by failing to respond to correspondence from CARB.
Mr Philip McCloskey
12/06/2015



No further action
Costs of €1,452.84
Publication in Accountancy
That Mr. Philip McCloskey, a member of the Institute, with an Disciplinary
address at Gallagh Road, Antrim, Co. Antrim, BT41 3QU, Tribunal
Northern Ireland did:
Member/Firm/Student
Details
Date of
Order
Sanction
Ireland with name (August 2015)
Details of Case
Determined by:
10) act in breach of the Institute’s Continuing Professional
Development Regulation 5.5 by failing to submit CPD
declarations for 2009, 2010, 2011 and 2012; and
11) act in breach of his duty to co-operate with the
disciplinary process as set out in Disciplinary Bye-Law
5.1 by failing to respond to correspondence from CARB.
Mr Ciaran Conroy
12/06/2015



No further action
Costs of €1,452.84
Publication in Accountancy
Ireland with name (August 2015)
That Mr. Ciaran Conroy, a member of the Institute, with an Disciplinary
address at Corrig Avenue, Dun Laoghaire, Co. Dublin (formerly Tribunal
of Leeson Park, Ranelagh, Dublin 6), did:
12) act in breach of the Institute’s Continuing Professional
Development Regulation 5.5 by failing to submit CPD
declarations for 2009, 2010 and 2011;
13) act in breach of his duty to co-operate with the
disciplinary process as set out in Disciplinary Bye-Law
5.1 by failing to respond to correspondence from CARB.
Mr Darren Sharkey
Mr Patrick Donovan
12/06/2015
26/05/2015
 No further action
 Costs of €1,452.84
 Publication in Accountancy Ireland
with name (August 2015)
 Suspended from membership for a
period of one year
That Mr. Darren Sharkey, a member of the Institute, with an Disciplinary
address at Willoughby Road, Langley, Berkshire, SL3 8JH, Tribunal
England, did:
14) act in breach of the Institute’s Continuing Professional
Development Regulation 5.5 by failing to submit CPD
declarations for 2010 and 2011;
15) act in breach of his duty to co-operate with the
disciplinary process as set out in Disciplinary Bye-Law
5.1 by failing to respond to correspondence from CARB.
That Mr. Patrick J. Donovan, a member of the Institute, with an Disciplinary
address at Unit 1005, Tower 3, Central Park, Chao Wai da Jie, Tribunal
Member/Firm/Student
Details
Date of
Order
Sanction
Details of Case
Determined by:
 Costs €1,530
 Publication in Accountancy Ireland
with name (August 2015) and in the
national press.
Mr Gareth Sherry
26/05/2015
Mr John Lyons
27/05/2015
Mr C. W. James
22/04/2015
Chaoyang District, Beijing, Peoples Republic of China, did:
16) act in breach of the Institute’s Continuing Professional
Development Regulation 5.5 by failing to submit a CPD
declaration for 2012;
17) act in breach of his duty to co-operate with the
disciplinary process as set out in Disciplinary Bye-Law
5.1 by failing to respond to correspondence from CARB.
That
Mr.
Gareth Sherry, a member of the Institute, with an
 No further action
address at Carrowhatta, Scotstown, Co. Monaghan, did:
 Costs €1,530
1)
act in breach of the Institute’s Continuing Professional
 Publication in Accountancy Ireland
Development Regulation 5.5 by failing to submit a CPD
with name (August 2015)
declaration for 2013;
2)
act in breach of his duty to co-operate with the
disciplinary process as set out in Disciplinary Bye-Law
5.1 by failing to respond to correspondence from CARB.
That Mr John Lyons, a member of the Institute, with an address
 No further action
at Sheares Street, Kilmallock, Co. Limerick, did;
 Costs €1,530
18) act in breach of the Institute’s Continuing Professional
 Publication in Accountancy Ireland
Development Regulation 5.5 by failing to submit a CPD
with name (August 2015)
declaration for 2013;
19) act in breach of his duty to co-operate with the
disciplinary process as set out in Disciplinary Bye-Law
5.1 by failing to respond to correspondence from CARB.
That
Mr.
C.W. James, an affiliate of the Institute, practising as
 Reprimand
C.W. James, Chartered Accountant and Registered Auditor with
 Fine €1,100
an address at The Archway, 15 Esmonde Street, Gorey, Co.
 Costs €900
 Publication
with
name
in Wexford did act in breach of the Institute’s Code of Ethics for
Members (2011): Fundamental Principle (c): Professional
Accountancy Ireland (June 2015)
Competence and Due Care by providing a client company with
inadequate value added tax advice which resulted in the
company incurring interest and penalties in settlement of the tax
liability.
Disciplinary
Tribunal
Disciplinary
Tribunal
Complaints
Committee
Member/Firm/Student
Details
Mr Pat Carroll
Date of
Order
08/04/2015
Sanction




Details of Case
Determined by:
That Mr Pat Carroll, a member of the Institute, practicing as Pat Complaints
Reprimand
Carroll & Company, with an address at The Riverfront, Committee
Fine €1,500
Howley’s Quay, Limerick, Co. Limerick did:
Costs €3,000
Publication
with
name
in
1)
act in breach of the Institute’s Code of Ethics for
Accountancy Ireland (June 2015)
Members: Fundamental Principle (e) Professional Behaviour by
failing to:
a.
ensure that a client received copies of company reports
prepared by the member and which the client had paid for;
b.
provide a response to a client’s query;
2)
act in breach of his duty to co-operate with the
disciplinary process as set out in Disciplinary Bye-Law 5.1 by
failing to respond to correspondence from CARB.
Mr Eoin Crosbie
Mr Arthur Campbell
27/03/2015
27/03/2015



Suspended from membership for a
period of 1 year
Costs €1,580
Publication in Accountancy
Ireland with name (June 2015)



No further action
Costs €1,580
Publication in Accountancy
Ireland with name (June 2015)
That Mr. Eoin Crosbie, a member of the Institute, with an
address at Kilkenny West, Athlone, Co. Westmeath, did:
20) act in breach of the Institute’s Continuing Professional
Development Regulation 5.5 by failing to submit a CPD
declaration for 2013;
21) act in breach of his duty to co-operate with the
disciplinary process as set out in Disciplinary Bye-Law
5.1 by failing to respond to correspondence from CARB.
That Mr. Arthur Campbell, a member of the Institute, with
an address at Alderbrook, Ashbourne, Co. Meath, did:
1) act in breach of the Institute' s Continuing
Professional Development Regulation 5.5 by
failing to submit a CPD declaration for 2013;
2) act in breach of his duty to co-operate with the
disciplinary process as set out in Disciplinary ByeLaw 5.1 by failing to respond to correspondence
Disciplinary
Tribunal
Disciplinary
Tribunal
Member/Firm/Student
Details
Date of
Order
Sanction
Ms. Evelyn Dempsey
27/03/2015



Reprimand
Costs €1,580
Publication in Accountancy
Ireland with name (June 2015)
Mr Darach Brennan, Brennan
Governey & Co.
28/01/2015




Reprimand
Fine €400
Costs €700
Publication with name in
Accountancy Ireland (June 2015)
Mr John O’Brien
10/01/2015




Mr Jon Dickinson
09/01/2015




Details of Case
from CARB.
That Ms. Evelyn Dempsey, a member of the Institute, with an
address at St. Ann’s Court, Oakville, Ontario, L6L 5V7, Canada,
did:
1) act in breach of the Institute’s Continuing Professional
Development Regulation 5.5 by failing to submit a CPD
declaration for 2013;
2) act in breach of her duty to co-operate with the
disciplinary process as set out in Disciplinary Bye-Law
5.1 by failing to respond to correspondence from CARB.
That Mr D. Brennan, a member of the Institute, practising as
Brennan Governey & Co, with an address at Kildress House,
Pembroke Row, Lower Baggot Street, Dublin 2 did act in breach
of his duty to co-operate with CARB’s disciplinary process set
out in Disciplinary Bye-Law 5.1 by neglecting to respond to
correspondence from CARB in a timely or adequate manner.
Determined by:
Disciplinary
Tribunal
Complaints
Committee
That Mr. John O’Brien, a member of the Institute, practising as Complaints
Reprimand
O’Brien & Company, with an address at Crestfield Centre, Committee
No fine
Glanmire, Co. Cork, did render himself liable to disciplinary
Costs €700
Accountancy Ireland with name action pursuant to Disciplinary Bye-Law 6.1(e) in respect of
unsatisfied judgments against him in favour of the Collector
(April 2015)
General.
Reprimand
Fine €1,500
Costs €10,000
Accountancy Ireland with name
(February 2015)
That Mr. J. Dickinson, a member of the Institute, with an
address at 32a Waterloo Gardens, Belfast BT15 4EY, Northern
Ireland, did act in breach of the Institute’s Codes of Ethics for
Members (2006):
1. Fundamental Principles (c): Professional Competence
and Due Care and (e): Professional Behaviour:
(i)
in the promotion of investments in UCISs to a
client for her pension scheme which were
unsuitable to her requirements;
Disciplinary
Tribunal
Member/Firm/Student
Details
Date of
Order
Sanction
Details of Case
Determined by:
(ii)
N. P. Geoghegan & Co.
Mr Conn Collins
15/12/2014
15/12/2014




Reprimand
Fine €200
Costs €100
Accountancy Ireland with name
(February 2015)




Severe Reprimand
Fine €4,500
Costs €1,000
Accountancy Ireland with name
(February 2015)
in the promotion of an investment in a UCIS to
a client as a personal investment which was
unsuitable to her requirements;
2. Fundamental Principles: (a): Integrity, (b): Objectivity,
(c): Professional Competence and Due Care and (e):
Professional Behaviour:
(i)
arising from the manner and content of the
member’s promotion of an investment to clients;
(ii)
in the promotion to a client of an investment in a
company in which the member was a director
without adequate disclosure of this fact and
without written invitation to the client to seek
independent investment advice;
(iii)
in failing to disclose to and obtain a client’s
permission to retain the commission receivable
by him arising from investments made through
him.
That N.P. Geoghegan & Co., a member firm of the Institute, Complaints
with an address at Silverhill, Somerby Road, Greystones, Co. Committee
Wicklow did act in breach of:
the Institute’s Code of Ethics for Members (2011): Fundamental
Principle: (e) Professional Behaviour in that it failed to comply
with Audit Regulation 6.06 and Public Practice Regulation 1.28
in providing inaccurate information on the firm’s 2012 Annual
Return to the Chartered Accountants Regulatory Board.
That Mr Conn Collins, a member of the Institute practicing as Complaints
Conn Collins & Co., Chartered Accountants, 4 Carysfort Committee
Avenue, Blackrock, Co. Dublin did act in breach of:
the Institute’s Code of Ethics for Members: Fundamental
Principles: (a) Integrity and (e) Professional Behaviour in that he
Member/Firm/Student
Details
Date of
Order
Sanction
Details of Case
Determined by:
provided inconsistent information to his regulatory authority and
failed to exercise appropriate control over his auditor registration
number.
Mr Colm Wall
Mr Brian Silcock
09/12/2014
05/11/2014




Severe Reprimand
Fine €6,000
Costs €6,000
Accountancy Ireland with name
(February 2015)
That Mr. Colm Wall, a member of the Institute, with an address Disciplinary
at Weaver’s Crescent, Lusk Village, Lusk, Co. Dublin did act in Tribunal
breach of:
In respect of Part 1 of the Formal
Complaint, the Disciplinary Tribunal
made an order that the member be
suspended from membership of
Chartered Accountants Ireland for a
period of four months during which
time the member is requested to
comply with certain conditions of the
Chartered Accountants Regulatory
Board. The matter will be reconsidered by the Disciplinary
Tribunal following the four month
suspension period. The Disciplinary
Tribunal also ordered that the member
be reprimanded in respect of Part 1 of
the Formal Complaint. In respect of
Part 2 of the Formal Complaint, the
Disciplinary Tribunal made an order
that the member be reprimanded.
That Mr B. E. Silcock, a member of the Institute, with a practice Disciplinary
address at 172 Union Street, Lurgan, Craigavon, Co Armagh, Tribunal
BT66 8EQ, Northern Ireland did act in breach of the Institute’s
Code of Ethics for Members (2011): Fundamental Principles (e):
Professional Behaviour in that he failed to:
1.
comply with the Institute’s Public Practice Regulations
regarding the holding of a Practising Certificate and Professional
Indemnity Insurance;
2.
communicate with CARB in accordance with the
requirements of the Institute’s Disciplinary Bye-Law: 5.1.
the Institute’s Code of Ethics for Members: Fundamental
Principles: (a) and (e): Integrity and Professional Behaviour in
that, while an employee of a company, he misappropriated funds
belonging to that company which were subsequently returned.
Member/Firm/Student
Details
Date of
Order
Sanction
Accountancy Ireland with name
(February 2015) and National Press.
 Reprimand
 Fine €550
 Costs €900
 Accountancy Ireland with name
(December 2014)
Details of Case
Determined by:
Mr Patrick McSwiney
10/10/2014
That Mr Patrick McSwiney, a member of the Institute and sole Complaints
practitioner practicing as Patrick McSwiney, Genoa House, 1A Committee
Drummartin Road, Goatstown, Dublin 14 did act in breach of
the Institute’s Ethical Guide for Members (1995 and 1998):
Fundamental Principle: (4) in that he failed to carry out his
duties as liquidator to a company in an effective manner and in
accordance with statutory requirements and failed to file returns
in the Companies Registration Office on a timely basis.
Mr John Webb
26/08/2014




That Mr John Webb, a member of the Institute practicing as Complaints
Reprimand
John A Webb & Co., Chartered Accountants, Parnell Court, Committee
No Fine
Granby Row, Dublin 1 did act in breach of:
No costs
Accountancy Ireland with name
the Institute’s Code of Ethics for Members (2006 and 2011):
(December 2014)
Fundamental Principles: (a) Integrity, (b) Objectivity, (c)
Professional Competence and Due Care and (e) Professional
Behaviour; the Institute’s Ethical Standard (ES) 1. Integrity,
Objectivity and Independence and ES 2. Financial, Business,
Employment and Personal Relationships in that he acted as
auditor to a company of which his wife and daughter were
directors.
Mr Declan Quinn
22/08/2014




Severe Reprimand
Fine €2,200
Costs €600
Publication
with
name
in
Accountancy Ireland (December
2014)
That Mr. Declan Quinn, a member of the Institute and a Complaints
director of McElroy and Company Limited, engaged in practice Committee
as McElroy Quinn Chartered Accountants, with an address at
53-55 Main Street, Donaghmore, County Tyrone BT70 3EZ
did:
1) act in breach of the Institute’s Code of Ethics for
Members (2013): Fundamental Principle (e): Professional
Member/Firm/Student
Details
Date of
Order
Sanction
Details of Case
Determined by:
Behaviour in:
a)
failing to pay an amount awarded by an Industrial
Tribunal to a former employee in a timely manner;
and
b)
failing to account to HM Revenue & Customs, in a
timely manner or at all, for income tax and national
insurance in relation to an employee;
2) act in breach of his duty to co-operate with the
disciplinary process as set out in Disciplinary Bye-Law
5.1 by failing to respond to
correspondence from
CARB.
The Complaints Committee noted that the award referred to at
1a) above was paid by the member.
Mr Declan Quinn
09/09/2014
 Reprimand
 Fine €450
 Costs €2,300
 Publication with name in Accountancy
Ireland (December 2014)
That Mr. Declan Quinn, a member of the Institute and a director Complaints
of McElroy and Company Limited, engaged in practice as Committee
McElroy Quinn Chartered Accountants, with an address at 53-55
Main Street, Donaghmore, County Tyrone BT70 3EZ did act in
breach of:
1)
the Institute’s Code of Ethics for Members
(2011): Fundamental Principle (c): Professional
Competence and Due Care by failing to respond
in a timely and adequate manner to
correspondence from a successor accountant;
and
2)
his duty to co-operate with the disciplinary
process as set out in Disciplinary Bye-Law 5.1
by failing to respond to correspondence from
Member/Firm/Student
Details
Mr Tony Reynell
Date of
Order
21/08/2014
Sanction
Details of Case
Determined by:
CARB.
That Mr. Anthony J Reynell, a member of the Institute, Complaints
 Reprimand
practicing as Reynell & Co, Chartered Accountants & Committee
 Fine €800
Registered Auditors, 48 Morehampton Road, Donnybrook,
 Costs €2,500
 Publication in Accountancy Ireland Dublin 4 did act in breach of;
with name (October 2014)
The Institute’s Code of Ethics for Members: Fundamental
Principles: (b) Objectivity and (c) Professional Competence
and Due Care in that he failed to comply adequately with
International Standard on Auditing 550 ‘Related Parties’ and
International Standard on Auditing 700 ‘The auditor’s report
on financial statements’ in that he failed to:
(i) ensure that the financial statements appropriately
disclosed related party transactions or, alternatively, to
modify his audit report accordingly;
(ii) ensure that audit reports issued on the financial
statements were prepared in accordance with
International Standard on Auditing 700 and with Section
193(4B)(b) of the Companies Act 1990.
Mr R G D Murray
05/08/2014
That Mr R G D Murray, a member of the Institute, practising as Complaints
 Reprimand
GM Business Advisors, Chartered Accountants, 29 Upper Committee
 Fine €1,000
Mount Street, Dublin 2 did act in breach of;
 Costs €700
 Publication in Accountancy Ireland
The Institute’s Code of Ethics for Members (2011):
with name (October 2014)
Fundamental Principles: (b): Objectivity, (c):
Professional Competence and Due Care and (e):
Professional Behaviour in that his ‘Know Your Client’
procedures were inadequate regarding the identity of
the ultimate beneficial owner of a company.
Member/Firm/Student
Details
Fergal P. Burke
Date of
Order
10/07/2014
Sanction
Details of Case
Determined by:
That Mr. Fergal Burke, a member of the Institute, practicing as Complaints
 Reprimand
Burke & Associates, Chartered Accountants, 45 Wine Street, Committee
 Fine €1,250
Sligo, Co. Sligo did:
 Costs €5,000
 Publication in Accountancy Ireland
1.
act in breach of the Institute’s Code of Ethics for
with name (October 2014)
Members: Fundamental Principles: (b) Objectivity and
(c) Professional Competence and Due Care in that he
failed to comply adequately with International Standard
on Auditing 250 ‘Consideration of laws and regulations
in an audit of financial statements’, International
Standard on Auditing 500 ‘Audit evidence’ and
International Standard on Auditing 700 ‘The auditor’s
report on financial statements’ in that he failed to:
(i) obtain adequate audit evidence in relation to loan
accounts, and disposal of fixed assets or, alternatively,
to modify his reports accordingly;
(ii) ensure that the financial statements appropriately
accounted for adjustments in
relation to a
misstatement of directors’ loan accounts in previous
years;
(iii) ensure that the financial statements and/or his reports
disclosed appropriate details of disputed directors’
interests in the company, and the existence of charges
on company assets;
2.
act in breach of the Institute’s Code of Ethics for
Members: Fundamental Principles: (b) Objectivity and
(c) Professional Competence and Due Care in that he
failed to prepare reports on a non statutory assurance
engagement with sufficient due care;
3.
act in breach of the Institute’s Code of Ethics for
Members: Fundamental Principle: (b) Objectivity in that
he acted inappropriately in a conflict of interest situation
contrary to the Code of Ethics 220 and the Auditing
Member/Firm/Student
Details
Date of
Order
Sanction
Details of Case
Determined by:
Practices Board Ethical Standard 1, Section 30.
Jon Dickinson
02/07/2014
Barry Forrest
05/06/2014
Mark McBrien
02/04/2014
David Beggan
28/04/2014
That Mr. J. Dickinson, a member of the Institute, with an
 Reprimand
 Publication in Accountancy Ireland address at Waterloo Gardens, Belfast BT15 4EY, Northern
Ireland, acted in breach of the Institute’s Code of Ethics for
with name (October 2014)
Members (2011 to 2013): Fundamental Principle: (e):
Professional Behaviour which requires members to comply with
the Institute’s Rules and Regulations in that he failed to comply
with the Institute’s Public Practice Regulations (2012 and 2013):
section 5.2 requiring a member
That Barry Forrest, a member of the Institute, practicing as
 Reprimand
Forrest & Co., with an address at 3c Dunshaughlin Business
 Fine €1,000
Centre, Dunshaughlin, Co Meath, did act in breach of;
 Costs €975
 Publication in Accountancy Ireland
The Institute’s Code of Ethics for Members:
with name (August 2014)
Fundamental Principle: (e): Professional Behaviour in
that he failed to submit a return to the Directors
Disqualification Unit of the Insolvency Service within
the 6 month time limit specified in The Insolvent
Companies (Reports on Conduct of Directors) Rules
(Northern Ireland) 2003.
That Mr. Mark McBrien, a member of the Institute, with an
 Severe Reprimand
address in Newtownards did act in breach of the Institute’s
 Fine €1,600
Code of Ethics for Members: Fundamental Principles: (a),
 Costs €1,125
 Publication in Accountancy Ireland (b), and (e): Integrity, Objectivity and Professional
Behaviour in that, while an employee of a company, he
with name (August 2014)
misappropriated funds belonging to that company.
 Reprimand
 Fine €500
 Costs €750
 Accountancy
Disciplinary
Tribunal
Complaints
Committee
Complaints
Committee
That David Beggan, a member of the Institute, with an address Complaints
at Edificio Maria Isabel, Rua Coronel Quirino 1696, Cambui, Committee
Campinas, Sao Paulo, Brazil, did act in breach of;
Ireland
with
name
the Institute’s Professional Indemnity Insurance Regulation 2.10
Member/Firm/Student
Details
Date of
Order
Sanction
(August 2014)
25/04/2014
KSi Faulkner Orr
10/04/2014
Jason Dowling, Whelan
Dowling and Associates
10/04/2014
Frank Walsh, Frank Walsh &
Co
8/12/2013
Details of Case
Determined by:
and Public Practice Regulation 7.12 by failing to use his best
endeavours to ensure that he had Professional Indemnity
Insurance run-off cover in place for at least two years after he
ceased to engage in public practice.
That a former student of the Institute did act in breach of:
Complaints
 Reprimand
Committee
 Accountancy Ireland with NO name
The
Institute’s
Code
of
Ethics
for
Members
(2011):
(June 2014)
Fundamental Principles (a): Integrity and (e): Professional
Behaviour in that he misrepresented himself to his
employer and the Institute in relation to an examination.
That KSi Faulkner Orr, a member firm of the Institute, with an Complaints
 Severe Reprimand
address at KSi House, 10 Whitefriars, Aungier Street, Dublin 2, Committee
 Fine €2,500
did act in breach of:
 Costs €600
1) the Institute’s Code of Ethics for Members
 Accountancy Ireland with name (June
(2006 and 2011): Fundamental Principle (c):
2014)
Professional Competence and Due Care in
submitting incorrect tax returns for a client; and
2) the Institute’s Code of Ethics for Members
(2011): Fundamental Principle (e): Professional
Behaviour in failing to deal in a timely manner
with the issue of the incorrect tax returns having
been submitted.
That Mr Jason Dowling, an affiliate member of the Institute, Complaints
 Reprimand
practicing as Whelan Dowling & Associates, with an address at Committee
 Fine €850
6 Winetavern Street, Christchurch, Dublin 8, did act in breach of
 Costs €2,000
The Institute’s Code of Ethics for Members (2006 and 2011):
 Accountancy Ireland with name
Fundamental Principles (b): Objectivity and (c): Professional
(June 2014)
Competence and Due Care by failing to ensure that the audited
company complied with Financial Report Standard (FRS) 8:
Related Party Transactions or amending his audit reports
accordingly.
That Mr. Frank Walsh, a member of the Institute, practising as Complaints
 Severe Reprimand
Frank Walsh & Co., The Bush, Dunshaughlin, Co. Meath did act Committee
Member/Firm/Student
Details
Date of
Order
Sanction
 Fine €5000
 Costs €2000
 Accountancy Ireland with name
(April 2014)
Phillip Eccott
10/02/2014
 Reprimand
Raymond Smyth, Smyth &
Co
20/12/2013




Reprimand
Fine: €1,200
Costs: €1,400
Accountancy Ireland with name (Feb
2014)
Details of Case
in breach of the Institute’s Ethical Guides for Members (1995 –
2003) and the Institute’s Code of Ethics for Members (2006):
Fundamental Principles: Integrity, Objectivity, Professional Due
Care (Ethical Guides and Code of Ethics) and Professional
Behaviour (Code of Ethics) in that he failed to make Income Tax
and Value Added Tax returns in a timely manner from 1998 to
2011
That Mr. Phillip Eccott, a member of the Institute with an Appeal Tribunal
address at London, England did render himself liable to
disciplinary action pursuant to Bye-Law 6.1 (f) of the Institute’s
Disciplinary Bye-Laws as an insolvency event occurred in
relation to him.
That Mr Raymond Smyth, a member of the Institute, practising Complaints
as Smyth & Co, Chartered Accountants & Registered Auditors, Committee
the Village Square, Tallaght, Dublin 24 did act in breach of:
1)
2)
John P Nolan
John Nolan & Associates
The Kennels
15/11/2013
 Reprimand
 Fine €3,000
Determined by:
the Institute’s Code of Ethics for Members (2006) and
(2011): Fundamental Principles (b) Objectivity and (e)
Professional Behaviour and the Institute’s Audit
Regulations and Guidance paragraph 3.07 in that he
acted as auditor of a company contrary to Section
187(2)(a) of the Companies Act 1990 by reason of his
being a director of the company;
the Institute’s Code of Ethics for Members:
Fundamental Principal (e) Professional Behaviour in
that he failed to ensure that a company of which he was
a director, complied with its regulatory requirements
resulting in the strike-off of the company.
That Mr. J P Nolan, a member of the Institute, practicing as John Disciplinary
Nolan & Associates, Chartered Accountants, The Kennels, Tribunal
Jigginstown, Naas, Co Kildare did act in breach of the Institute’s
Member/Firm/Student
Details
Jigginstown
Naas
Co Kildare
Date of
Order
Sanction
 Costs €2,000
 Accountancy Ireland with name
(February 2014)
Details of Case
Determined by:
Code of Ethics for Members:
1. Fundamental Principles (a), (b), (c) and (e): Integrity,
Objectivity, Professional Competence and Due Care and
Professional Behaviour in that he failed to comply with
the terms of the suspension of the member firm’s audit
registration and hot file review restrictions imposed on it
by the Quality Assurance Committee;
2. Fundamental Principle (c): Professional Competence
and Due Care in that:
a) He failed to ensure compliance with the Institute’s
Ethical Standards for Auditors (ES) 2 in that an
employee of the audit firm acted as a director of an
audit client;
b) He failed to comply with the Institute’s Rules of
Professional Conduct regarding the form of his
firm’s name.
Doody Crowley
1st Floor
11/12 Warrington Place
Dublin 2
21/10/2013




Severe Reprimand
Fine: €5,200
Costs €3,000
Accountancy Ireland with name
(Dec 2013)
That Doody Crowley, a member firm of the Institute, with an Complaints
address at 1st Floor, 11/12 Warrington Place, Dublin 2 did act in Committee
breach of:
1. the Institute’s Code of Ethics for Members: 2006:
Fundamental Principles: (b): Objectivity, (c): Professional
Competence and Due Care and (e): Professional Behaviour
by failing to:
a) comply with section 194(5) of the Companies Act 1990
where an audit client had acted in breach of Section 31 of
the Companies Act 1990 regarding loans to directors;
b) ensure that the audited accounts complied with the
requirements of the Companies Act 1990 regarding
disclosure of matters related to loans to directors.
Member/Firm/Student
Details
Date of
Order
Mr Mel Gleeson
Gleeson & Co
59 Kenyon Street
Nenagh
Co Tipperary
20/10/2013
Damien Young
5 Wasdale Grove
Rathgar
Dublin 6
11/10/2013
Sanction




Reprimand
Fine: €500
Costs €1,000
Accountancy Ireland with name (Dec
2013)
Details of Case
That Mr. M. Gleeson, a member of the Institute,
practicing as Gleeson & Co. with an address at 59 Kenyon
Street, Nenagh, Co. Tipperary did:-
Determined by:
Complaints
Committee
act in breach of the Institute’s Code of Ethics for
Members (2006 and 2011): Fundamental Principles: (c)
and (e): Professional Competence and Due Care and
Professional Behaviour in the manner in which he
carried out his duties as a clients’ tax agent.
That Mr. Damien Young, a member of the Institute with an Disciplinary
 Severe Reprimand
Tribunal
 Costs the quantum of which will address at 5 Wasdale Grove, Rathgar, Dublin 6 did:
depend on the satisfactory
1. act in breach of his duty to co-operate with the
completion of certain conditions
disciplinary process as set out in the Disciplinary Byestipulated by the Disciplinary
Law 5.1 by failing to respond to correspondence from
Tribunal.
CARB;
2. act in breach of the Institute’s code of Ethics for
Members Fundamental Principle (c): Professional
Competence and Due Care in that as liquidator of a
company, he failed to respond to correspondence from
an accountant acting on behalf of a former employee of
the company in liquidation.
The Tribunal made an Order that the member be severely
reprimanded. The Disciplinary Tribunal also ordered that the
member pay a contribution towards the costs of CARB the
quantum of which will depend on the satisfactory completion of
certain conditions stipulated by the Disciplinary Tribunal.
Aidan Brophy
20/08/2013

Reprimand
That Aidan Brophy, Brophy Gillespie, a member of the
Complaints
Member/Firm/Student
Details
Brophy Gillespie
St Gall’s House
St Gall Gardens South
Milltown
Dublin 14
Date of
Order
Sanction



Ms. D. T. Quail
24 Ashleigh Grove
Rathfriland
BT34 5RT
Co Down
Northern Ireland
30/07/2013
Mr. R. Griffin
05/07/2013
Details of Case
Fine; €2,800
Costs; €3,500
Accountancy Ireland with name
(Oct 2013)




Reprimand
Fine; €2,400
Costs; €3,000
Accountancy Ireland with name
(Oct 2013)




Reprimand
Fine: €350
Costs: €7,500
Accountancy Ireland with
(Oct 2013)

Severe Reprimand
Institute, with an address at St Gall’s House, St Gall Gardens
South, Milltown, Dublin 14 did, under two separate
occasions:
Determined by:
Committee
act in breach of the Institute’s Code of Ethics for
Members: Fundamental Principles: (c) and (e):
Professional Competence and Due Care and
Professional Behaviour in that he failed to act in
accordance with applicable technical and professional
standards in carrying out an audit of a client company.
That Ms. D. T. Quail, a member of the Institute, with an address
at 24 Ashleigh Grove, Rathfriland, BT34 5RT, Co. Down,
Northern Ireland and 19 Mullach Alainn, Howes Hill, Omeath,
name Co. Louth did:
1. act in breach of Fundamental Principle (c): Professional
Competence and Due Care in that she failed to cooperate with a successor accountant;
2. act in breach of the Institute’s Rules of Professional
Conduct in that while engaging in public practice she
did not hold a Practising Certificate and failed to
demonstrate that she held appropriate Professional
Indemnity Insurance;
3. fail to keep the Institute informed of the member’s
address and contact details in accordance with the
Institute’s Principal Bye-Laws;
4. act in breach of the Institute’s Disciplinary Bye-Laws in
that she failed to co-operate either at all or in a timely
and/or adequate manner with the Institute’s disciplinary
processes.
That Mr. R. Griffin, a member of the Institute, practicing as
Appeal Tribunal
Disciplinary
Member/Firm/Student
Details
Reggie Griffin & Company
Chartered Accountants
Castle Demesne
House Ivy Terrace
Tralee
Co. Kerry
Date of
Order
Sanction


Costs: €4,000
Accountancy Ireland with
(Aug 2013)
Details of Case
Reggie Griffin and Company, Chartered Accountants, Castle
name Demesne House, Ivy Terrace, Tralee Co. Kerry did act in breach
of:
the Institute’s Code of Ethics for Members: Fundamental
Principle: (e): Professional Behaviour in failing to keep
his tax affairs up to date with the Revenue
Commissioners;
2.
the Institute’s Disciplinary Bye-Law 6.1(e): in failing to
satisfy a judgment debt.
That Mr. J. Byrne, a member of the Institute, with an address at
The Loft, 20 Duke Street, Douglas, Isle of Man IM1 2AY:
Determined by:
Tribunal
1.
Mr. J. Byrne
The Loft
20 Duke Street
Douglas, Isle of Man
IM1 2AY
05/07/2013
Mr. P.Conaghy
Dempsey Mullen
Unit 3E
24/06/2013




Severe Reprimand
Fine: €2,000
Costs: €8,000
Accountancy Ireland with
(Aug 2013)
Part 1:
 Severe Reprimand
 Fine: €500 on each count
Disciplinary
Tribunal
name 1. acted contrary to the Chartered Accountants Regulatory
Board’s Professional Standards:
Practising Certificate
Regulations paragraph 2.1 in that he did / does not hold a
current practising certificate whilst engaging in public
practice;
2. acted in breach of the Institute’s Disciplinary Bye-Law 5.1 in
that he failed to respond to correspondence from the
Chartered Accountants Regulatory Board in a timely and / or
adequate manner and to co-operate with its investigation;
3. acted in breach of the Institutes Code of Ethics for Members:
Fundamental Principle (c): Professional Competence and
Due Care in that he failed to:
a) provide appropriate advice regarding a tax matter;
b) correspond adequately or at all with the Income Tax
division of the Isle of Man Treasury on behalf of a
client.
That Mr. P.Conaghy, an affiliate member of the Institute, with
an address at Dempsey Mullen, Unit 3E, Fingal Bay Business
Park, Balbriggan, Co. Dublin did:
Disciplinary
Tribunal
Member/Firm/Student
Details
Fingal Bay Business Park
Balbriggan
Co. Dublin
Date of
Order
Sanction
Details of Case
Part 2:
 Severe Reprimand
 Fine: €2,000
Part 3
 Reprimand


Nick O’Connor
Reddy O’Connor & Co
Troon Lodge
Ballycrane
Castlebridge
Co Wexford
16/04/2013




Costs: €8,000
Accountancy Ireland with
(Aug 2013)
Part 3:
name
Determined by:
1. act in breach of the Institute’s Code of Ethics for Members
(2006 & 2011): Fundamental Principles (c): Professional
Competence and Due Care and (e): Professional Behaviour
by failing to:
a) respond to communications from and provide adequate
information to a client’s prospective new accountant in a
timely manner;
b) undertake accounting and tax services for a client in an
adequate or timely manner;
2. act in breach of the Institute’s Code of Ethics for Members
(2006 & 2011): Fundamental Principle (a): Integrity in
filing a tax return for a client which he knew or ought to
have known was incorrect;
3. not co-operate fully with the disciplinary process in
accordance with the Institute’s Disciplinary Bye-Law 5.1
thereby rendering himself liable to disciplinary action in
accordance with Disciplinary Bye-Law: 6.1(d) by failing or
neglecting to respond adequately to CARB correspondence.
That Mr. Nick O’Connor, a member of the Institute, practicing Disciplinary
Severe Reprimand
as Reddy O’Connor & Company, at Troon Lodge, Ballycrane, Tribunal
Fine: €5,000
Castlebridge, Co. Wexford, did:
Costs: €15,000
Accountancy Ireland with name
1. act in breach of his duty to co-operate with the disciplinary
(June 2013)
process as set out in the Institute’s Disciplinary Bye-Law 5.1
by failing to respond to correspondence from CARB in a
timely manner;
2. act in breach of the Institute’s Code of Ethics for Members:
Fundamental Principles (b) and (c): Objectivity and
Professional Competence and Due Care when, in a conflict of
interest situation, he arranged and/or advised clients to lend
Member/Firm/Student
Details
Date of
Order
Sanction
Details of Case
Determined by:
monies to another client.
Francis J Woods
Woods & Company Ltd
Chartered Accountants &
Registered Auditors
Balbriggan Business Campus
Balbriggan
Co Dublin
19/03/2013
That Mr. Francis J. Woods, a member of the Institute, practicing Disciplinary
 Reprimand
as Francis J. Woods & Company Limited, Chartered Tribunal
 Costs: €5,000
 Accountancy Ireland with name Accountants & Registered Auditors, Balbriggan Business
Campus, Balbriggan, Co. Dublin did:
(April 2013)
1. act in breach of his duty to co-operate with the disciplinary
process as set out in Disciplinary Bye-Law 5.1 by failing to
respond to correspondence;
2. act in breach of the Institute’s Code of Ethics for Members:
Fundamental Principle (c): Professional Competence and
Due Care and the Institute’s Audit Regulations and
Guidance paragraph 3.07 requiring members to comply with
relevant legislation in that he acted as auditor of a company
in respect of which he was disqualified to so act under
Section 187(2)(c) of the Companies Act 1990 by reason of
his son being a director;
3. act in breach of the Institute’s Code of Ethics for Members:
Fundamental Principle (c): Professional Competence and
Due Care in that he failed to ensure that a company, of
which he was a director, complied with its regulatory
requirements resulting in the strike off of the company.
Hugh Lennon
Lennon & Assoc
8-10 Church View
Cavan
13/03/2013




Severe Reprimand
Fine: €2,000
Costs: €11,010
Accountancy Ireland with name
(October 2013)
That Mr. H. Lennon, a member of the Institute, practicing as Disciplinary
Lennon & Associates, with an address at 8-10 Church View, Tribunal
Cavan, Co. Cavan did act in breach of the Institute’s Code of
Ethics for Members:1. Fundamental Principle (a): Integrity in that he presented
accounts to the Companies Registration Office in respect of:
Member/Firm/Student
Details
Date of
Order
Sanction
Details of Case
Determined by:
a) three companies which were purported to be audited by
another registered auditor when they were not;
b) one company whose accounts were purported to have
been prepared by another accountant when they were
not;
c) one company whose accounts were purported to be
prepared by and reported upon by another accountant
when they were not;
2. Fundamental Principles (b): Objectivity and (c): Professional
Competence and Due Care in that he presented accounts of a
company of which he was a director to the Companies
Registration Office in respect of which he also acted as
reporting accountant.
Matthew Boyle
176 Ivy Mead
Derry City
BT47 2 LT
Northern Ireland
26/02/2013




That Mr. M. Boyle, a member of the Institute, with an address at Disciplinary
Exclusion
176 Ivy Mead, Derry City, BT47 2LT, Northern Ireland did:
Tribunal
Fine: €30,000
Costs: €16,710
Accountancy Ireland with name 1. act in breach of the Institute’s Disciplinary Bye-Law 5.1 by
failing to respond to correspondence from the Chartered
(April 2013) National Press
Accountants Regulatory Board in a timely and / or adequate
manner and to co-operate with its investigation;
2. in breach of the Institute’s Code of Ethics for Members:
Fundamental Principles: (a), (b), and (e): Integrity,
Objectivity and Professional Behaviour that while an
employee of a company, he misappropriated funds
belonging to his employer.
Partick Gahan
Gahan & Co
14 South Lotts Road
Dublin 4
11/01/2013




That Mr. Patrick Gahan, a member of the Institute, practicing as Disciplinary
Severely Reprimanded
Gahan & Co., with an address at 14 South Lotts Road, Dublin 4
Tribunal
Fine: €1,000
did:
Costs: €5,000
Accountancy Ireland with name
1. act in breach of the Institute’s Disciplinary Bye-Law
(February 2013)
5.1 in that he failed to respond to correspondence from
Member/Firm/Student
Details
Date of
Order
Sanction
Details of Case
Determined by:
the Chartered Accountants Regulatory Board in a timely
and / or adequate manner and to co-operate with its
investigation;
2. act in breach of the Institutes Code of Ethics for
Members: Fundamental Principle (c): Professional
Competence and Due Care in that he failed to
correspond with a former client in a timely and adequate
manner and failed to provide information requested by
the former client and new accountant.
Noel Carr
Castle Street
 Roscommon
05/12/2012
That Mr. Noel Carr, a member of the Institute with an address at Appeal Tribunal
 Severe Reprimand
Castle Street, Roscommon, did:
 Costs: €16,910
Accountancy Ireland with name (Feb
act in breach of the Institute’s Ethical Guide for Members:
2013)
Fundamental Principle 1: Integrity and the Institute’s Code
of Ethics for Members: Fundamental Principle (a) Integrity,
in that during the period from 21 July 2004 to 14 September
2010 he signed audit opinions without obtaining hot file
reviews contrary to the terms of a suspension of his audit
registration.
Tony McClements
200 Carnalbanagh Road
Broughshane
Ballymena
Co Antrim
BT 42 4 NY
23/11/2012

Severe Reprimand and that were he
to be restored to membership of the
Institute by the Quality Assurance
Committee that such restoration be
expressly conditional on him
complying with his undertaking
never again to act as a partner or
principal of a firm or ever again to
handle client monies
 Costs: €5,000
Accountancy Ireland with name (Feb
That Mr. J.A. McClements, a suspended member of the Institute,
with an address at 200 Carnalbanagh Road, Broughshane,
Ballymena, Co. Antrim, BT42 4NY and a former director of
Interactive Payroll Management Limited:1. failed to ensure that client monies, held by the company
of which he was a director, was held in a client bank
account; and
2. failed to account for client monies to a client.
Disciplinary
Tribunal
Member/Firm/Student
Details
Date of
Order
Sanction
Details of Case
Determined by:
2013)
 Severe Reprimand and be That Mr. John Crawford, a member of the Institute, practicing as Disciplinary
Aiken & Crawford, with an address at 10 Graham Gardens, Tribunal
ineligible for an Insolvency
Lisburn, BT28 1XE, did:
Licence
 Fine: €6,600
act in breach of the Institute’s Code of Ethics for Members:
 Costs: €6,500
Fundamental Principles (a) and (c) Integrity and
 Accountancy Ireland with name
Professional Competence and Due Care in allowing a
(Feb 2013)
company of which he is a director to be struck off the
Companies Registration Office register of companies when
he was aware that there were outstanding issues which
could result in claims against the company.
Mr. John Crawford
Aiken & Crawford
10 Graham Gardens
Lisburn
BT28 1XE
16/11/2012
Mr Damien Young
5 Wasdale Grove
Rathgar
Dublin 6
29/10/2012




Reprimand
Fine: €300
Costs: €6228
Accountancy Ireland with name
(Feb 2013)
That Mr. Damien Young, a member of the Institute, with an
address at 5 Wasdale Grove, Rathgar, Dublin 6 did render
himself liable to disciplinary action pursuant to Bye-Law 6.1(d)
of the Institute’s Disciplinary Bye Laws as he failed to respond
to correspondence from an employee of the Institute.
Mr. George Bell
George Bell & Co.
3 New Antrim Street,
Castlebar
Co. Mayo
25/10/2012




Severe Reprimand
Fine: €5,000
Costs: €3,000
Accountancy Ireland with name
(Feb 2013)
That Mr. George Bell, a member of the Institute, practicing as Disciplinary
George Bell & Co., with an address at 3 New Antrim Street, Tribunal
Castlebar, Co. Mayo did:-
Sean Barry
09/10/2012

Exclusion
That Mr. S. K. Barry, a member of the Institute, practicing as Appeal Tribunal
Disciplinary
Tribunal
act in breach of the Institute’s Code of Ethics for Members:
Fundamental Principle (a): Integrity, in that he signed audit
reports of a number of audit client companies when he was
not entitled to, due to the suspension of his firm’s audit
registration imposed by the Chartered Accountants
Regulatory Board (CARB) Quality Assurance Committee
effective from the 7 January 2011.
Member/Firm/Student
Details
Sean Barry & Co
1 Cockhill View
Church Street
Cavan
Date of
Order


Sanction
Details of Case
Costs: €15,442
Accountancy Ireland with name
(Dec 2012) and National Press
Sean Barry & Co., No 1 Cockhill View, Church Street, Cavan
did;
1.
2.
a)
b)
3.
4.
Eamonn Rice
Formerly of St Albans Road
Edinburgh
Scotland
14/06/2012




Exclusion
Reprimand
Costs: €5,529
Accountancy Ireland with name
(Aug 2012) National Press
Determined by:
render himself liable to disciplinary action pursuant to
Disciplinary Bye-Law 6.1(e) in respect of an unsatisfied
judgment against him amounting to €81,859 in favour of a
financial institution;
act in breach of the Institute’s Code of Ethics for
Members: Fundamental Principle (a): Integrity in that he
presented accounts to the Companies Registration Office
in respect of:
a company in which he held himself out as auditor when
he was no longer a registered auditor;
a number of companies which were purported to be
audited by other registered auditors when they were not;
act in breach of the Institute’s Code of Ethics for
Members: Fundamental Principle (a): Integrity in that he
presented accounts to the Companies Registration Office
in respect of a number of companies which were
purported to be audited by another registered auditor when
they were not;
act in breach of the Institute’s Disciplinary Bye-Law
6.1(d) in that he failed to respond to correspondence from
the Chartered Accountants Regulatory Board and to cooperate with its investigation.
That Mr. Eamonn Rice, a member of Chartered Accountants Disciplinary
Ireland with a former address at St Albans Road, Edinburgh, Tribunal
Scotland did:
1.
render himself liable to disciplinary action pursuant to
Bye-Law 6.3.3(a) of the Institute’s Disciplinary ByeLaws in that he has been the subject of an adverse
Member/Firm/Student
Details
Date of
Order
Sanction
Details of Case
2.
Michael McHugh
Michael McHugh & Co
Newtown
Castlebar
Co Mayo
14/06/2012




Severe Reprimand
Fine: €5,000
Costs: €3,000
Accountancy Ireland with name
(Aug 2012)
Determined by:
finding in respect of his conduct by a Disciplinary
Tribunal of The Institute of Chartered Accountants of
Scotland;
render himself liable to disciplinary action pursuant to
Bye-Law 6.1(f) of the Institute’s
Disciplinary Bye-Laws as an insolvency event occurred
in relation to him.
That Mr. M. McHugh, a member of the Institute, practicing as Disciplinary
Michael McHugh & Co., Newtown, Castlebar, Co. Mayo did act Tribunal
in breach of the Institute’s Code of Ethics for Members:
Fundamental Principle: (a): Integrity in that he:
1. signed audit reports of a number of audit client
companies when he was not entitled to, due to his failure
to comply with a revised Hot File Review Restriction
imposed on him by letter dated 7th July 2010 from
CARB’s Quality Assurance Committee;
2. submitted undated signed audited accounts to the
Companies Registration Office after the coming into
force of the revised Hot File Review Restriction
imposed on him by letter dated 7th July 2010 from
CARB’s Quality Assurance Committee. The issue of
undated audited accounts is also in breach of
International Standard on Auditing 700, paragraph 23.
John O’Brien
John O’Brien & Co
Crestfield Centre
Riverstown
Glanmire
Co Cork
05/06/2012



Reprimand
Costs: €10,148
Accountancy Ireland with name
(Aug 2012)
That Mr. J.O’Brien, a member of the Institute, practicing as Disciplinary
O’Brien & Co., Chartered Accountants, Crestfield Centre, Tribunal
Riverstown, Glanmire, Co. Cork did render himself liable to
disciplinary action pursuant to Bye-Law 63.1 (e) in respect of an
unsatisfied judgment against him in favour of Anglo Irish Bank
Corporation plc.
Member/Firm/Student
Details
Date of
Order
Sanction
Details of Case
Determined by:
Rory Burns
50a Balmoral Avenue
Belfast
BT9 6NX
30/04/2012


Reprimand
Publication in Accountancy
Ireland with name (June 2012)
That Mr. Rory Burns a member of Chartered Accountants Disciplinary
Ireland with an address at 50a Balmoral Avenue, Belfast BT9 Tribunal held in
6NX did render himself liable to disciplinary action pursuant to public
Bye-Law 6.1(f) of the Institute’s Disciplinary Bye-Laws as an
insolvency event occurred in relation to him.
Fiona Donnelly (nee Casey)
07/03/2012



Severe Reprimand
Costs: €7,529.27
Publication in Accountancy
Ireland with name (July 2012)
The Ms. Fiona Donnelly (nee Casey) a member of the Institute Disciplinary
did act in breach of the Institute’s Code of Ethics for Members: Tribunal
Fundamental Principle (a): Integrity and the Institute’s Audit
Regulations and Guidance paragraph 4.05 in that she signed
audit reports for a company in the name of the firm of which she
was an employee whilst she was not a responsible individual.
Patrick Gahan
Gahan & Co
14 South Lotts Road
Dublin 4
06/03/2012



Reprimand
Costs: €2,500
Publication in Accountancy
Ireland with name (June 2012)
That Mr. Patrick Gahan, a member of the Institute with an Disciplinary
address at Gahan & Co., 14 South Lotts Road, Dublin 4 did act Tribunal
in breach of the Institute’s Disciplinary Bye-Law 6.1(d) in that
he failed to respond to correspondence from the Chartered
Accountants Regulatory Board and to co-operate with its
investigation.
Eamon O’Sullivan
O’Sullivan & Associates
69 Main Street
Blackrock
Co Dublin
01/10/2011



That Mr. Eamon O’Sullivan, a member of the Institute Disciplinary
practicing as O’Sullivan Associates, 69 Main Street, Blackrock, Tribunal
Co Dublin did render himself liable to disciplinary action
pursuant to Bye-Law 63.1(e) in respect of a number of
unsatisfied judgment against him amounting to €82,929.85 in
favour of the Collector General.
Mr. Rory Dowling
Rory Dowling & Co
Unit 1 Haggard Mews
21/07/2011


Reprimand
Costs: €8,500
Publication in Accountancy
Ireland with name (Dec 2011)
and National Press
Reprimand
Costs: €3,000
That Mr. Rory Dowling, a member of the Institute, with an Disciplinary
address at Haggard Mews, Trim Co. Meath did:
Tribunal
Member/Firm/Student
Details
Trim Co Meath
John O’Brien
O’Brien & Company
Chartered Accountants
Crestfield Centre
Riverview
Glanmire
Co Cork
Date of
Order
Sanction

22/04/2011
Publication in Accountancy
Ireland with name (Oct 2011)
 Reprimand
 Costs: €1,000
 Publication with name in
Accountancy Ireland (Aug 2011)
Details of Case
Determined by:
(i) act in breach of his duty to co-operate with the
disciplinary process as set out in Bye-Law 62.1 by failing
to respond to correspondence from CARB;
(ii) act in breach of the Institute’s Code of Ethics for
Members; Fundamental Principle (a) Integrity, in that
during the period from 26th October 2009 to date he has
undertaken audit assignments even though his firm’s audit
registration has been withdrawn;
(iii) act in breach of the Institute’s Code of Ethics for
Members: Fundamental Principle (a): Integrity, in that he
signed an audit opinion for a client company after his
firm’s audit registration had been withdrawn.
That Mr. John O’Brien, a member of the Institute, trading under Disciplinary
the title of O’Brien & Co., Chartered Accountants, with an Tribunal
address at Crestfield Centre, Riverstown, Glanmire, Co. Cork,
as a director of a company:
a) failed to advise a creditor that the company had been
struck off; and
b) allowed the company to continue trading after strike-off.