The case to be heard on this day concerns a Mr Shaun Fergus Doherty.

Transcription

1 4 July 2016 Notice of hearing A hearing of 's Disciplinary Committee will take place at am July 2016, at the Radisson Blu Hotel, Dublin Airport, County Dublin, Ireland. The hearing is open to any member of the public or the media who wish to attend. The case to be heard on this day concerns a Mr Shaun Fergus Doherty. The allegations to be considered are: Allegation 1 (a) Pursuant to bye-law 8(a), Mr Doherty is guilty of misconduct in that he omitted to disclose in any or all of the following documents submitted to that the entities set out in Schedule 1 were audit clients of Company A: Schedule given to Practice Monitoring senior compliance officer at monitoring visit on 23 October 2013 Audit Client Information 2012 form, signed on 2 February 2012 (iii) Audit Client Information 2013 form, signed on 25 February 2013

2 (b) Mr Doherty's conduct also in respect of any or all of allegations 1(a) to 1(a)(iii) was: Dishonest Contrary to the Fundamental Principle of Integrity (as applicable from 2012 to 2013) (iii) Contrary to Global Practising Regulation 14(2) (as applicable from 2012 to 2013) or (c) Pursuant to bye-law 8(a)(iii), Mr Doherty s conduct in omitting to disclose in any or all of the following documents submitted to that the entities set out in Schedule 1 were audit clients of Company A breached Global Practising Regulation 14(2) (as applicable from 2012 to 2013): Schedule given to Practice Monitoring senior compliance officer at monitoring visit on 23 October 2013 Audit Client Information 2012 form, signed on 2 February 2012 (iii) Audit Client Information 2013 form, signed on 25 February 2013

3 Allegation 2 (a) Pursuant to bye-law 8(a), Mr Doherty is guilty of misconduct in that he signed the audit reports for the entities set out in Schedule 1, without having undertaken adequate audit work. (b) Mr Doherty's conduct also in respect of allegation 2(a) was: Dishonest. Contrary to the Fundamental Principle of Integrity (as applicable from 2012 to 2013). (iii) Contrary to Global Practising Regulation 18(1) Annex 1 (as applicable from 2012 to 2013) (iv) Contrary to Global Practising Regulation 16(1)(a) Annex 2 (as applicable from 2012 to 2013). or (c) Pursuant to bye-law 8(a)(iii), Mr Doherty s conduct in signing the audit reports for the entities set out in Schedule 1, without having undertaken adequate audit work breached: Global Practising Regulation 18(1) Annex 1 (as applicable from 2012 to 2013)

4 and/or Global Practising Regulation 16(1)(a) Annex 2 (as applicable from 2012 to 2013). Allegation 3 (a) Pursuant to bye-law 8(a), Mr Doherty is guilty of misconduct in that he issued a Statutory Duty Report to the Central Bank dated 23 October 2012, in respect of Company B, without having undertaken the necessary work. (b) Mr Doherty's conduct also in respect of allegation 3(a) was: Dishonest. Contrary to the Fundamental Principle of Integrity (as applicable in 2012). (iii) Contrary to Global Practising Regulation 16(2) Annex 2 (as applicable in 2012). or

5 (c) Pursuant to bye-law 8(a)(iii), Mr Doherty s conduct in issuing a Statutory Duty Report to the Central Bank dated 23 October 2012, in respect of Company B, without having undertaken the necessary work, breached Global Practising Regulation 16(2) Annex 2 (as applicable in 2012). The allegations listed above are current at the date of publication. The case will be heard by a panel of the s Disciplinary Committee. - ends For further information, please contact: Helen Thompson, Newsroom +44 (0) (0) helen.thompson@accaglobal.com Notes to Editors About 1. (the Association of Chartered Certified Accountants) is the global body for professional accountants. It offers business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management.

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