Hearing roll: Mr. Ntuthuko Gumbi

The complaint is that Mr. Ntuthuko Gumbi is liable to disciplinary action for, as contemplated in By-Law 35.1.10 of the 2018 By-laws in that he committed a breach of section 100.5(a) read with 110.1: integrity of the Code and/or section 100.5(e) read with section 150.1: professional behaviour of the Code; and an offence as contemplated in By-law 35.1.12 of the 2018 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.