| Complaint | The complaint is that Mr. JC Beer is liable to disciplinary action for: - offence as contemplated in By-law 41.1 of the By-laws, in that he conducted himself with gross negligence in connection with work performed by him in his profession or employment;
- an offence as contemplated in By-law 41.8 of the By-laws in that he committed a breach of section 100.5(c) read with 130: professional competence and due care of the Code, and section 100.5(e) read with section 150: professional behaviour of the Code; and
- an offence as contemplated in By-law 41.10 of the By-laws, in that he conducted himself in a manner which is discreditable, dishonourable, dishonest, irregular or unworthy, or which is derogatory to the Institute, or tends to bring the profession of accountancy into disrepute.
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