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  • Disciplinary decisions disclaimer

    Chartered Accountants ANZ regulates the conduct of its members that reside in locations other than New Zealand. The New Zealand Institute of Chartered Accountants (NZICA) regulates the conduct of members of Chartered Accountants ANZ that reside in New Zealand.

    To the extent permitted by applicable law, Chartered Accountants ANZ and NZICA expressly disclaim all liability for any direct or indirect loss or damage (including on account of negligence or otherwise) arising from any reliance upon the fact that Chartered Accountants ANZ or NZICA exercises or has exercised professional conduct functions (either directly or indirectly via any disciplinary or appeals committee, tribunal or the like), or has investigated particular members and taken (or not taken) disciplinary action against members, or as a result of reliance by a person or entity on any materials, documents, reports or the like (including any reports of members' practices) produced by Chartered Accountants ANZ or NZICA in connection with its professional conduct functions.

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  1. Warren Dean Haggerty CA

    Misconduct in a professional capacity, breaching NZICA's Rules and/or Code of Ethics - misappropriation of funds, altering tax returns, failed to advise clients of correct tax position, attempted to...

    • File type: PDF
    • Size: 25 KB
  2. Michael Timothy Tolich CA

    Misconduct in a professional capacity, conduct unbecoming an accountant, breaching NZICA's Code of Ethics - convicted in Court of forgery and using a document with intent to defraud...

    • File type: PDF
    • Size: 22 KB