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Breaching NZICA's Code of Ethics - lack of independence in assurance engagement, failed to operate trust account with due care, overdrawn trust account...
In a rapidly changing world, agile policy making and a flexible economy are critical ingredients to the success. New Zealand has some measure of each - but we can do better...
Conduct unbecoming an accountant, breaching NZICA's Rules and/or Code of Ethics - Provided false documents/reference to employer and failure to respond...