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Misconduct in a professional capacity, conduct unbecoming an accountant, negligence or incompetence in a professional capacity, breaching NZICA's Rules and/or Code of Ethics...
Member committed a breach of APES 110 Code of Ethics for Professional Accountants, APES 220 Taxation Services and APES 310 Dealing with Client Monies...
Member failed to observe a proper standard of professional care, skill, competence, or diligence in the course of carrying out his professional duties and obligations; and committed a breach of the...
Member subject of adverse or unfavourable findings; restriction imposed on a professional registration; breached pronouncements of APESB; failed to comply with reasonable and lawful directions...