Hearing roll: Ms Barbara Jean Whitfield

The complaint is that Ms Barbara Jean Whitfield is liable to disciplinary action under SAICA By-Law 34.2 in that she conducted herself with gross negligence in connection with work performed by her in her profession or employment, including work or employment in connection with secretaryships, trusteeships, liquidations, judicial managements, executorships, administratorships or curatorships, or any office of trust which she undertook or accepted; By-Law 34.11 in that she unlawfully failed to account for, or unreasonably delayed the accounting of, money and property received for or on behalf of a client or any other person when called upon to do so ; By-Law 34.12 in that she conducted herself 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; By-Law 34.17 in that she failed to answer or deal with appropriately within a reasonable time correspondence or other communication from the Institute or any other person which requires a reply or; and By-Law 34.10 in that she committed a breach of the following provisions of the Code:

• section 100.5(a) read with section 110.1: integrity;
• section 100.5(c) read with section 130: professional competence and due care; and

section 100.5(e) read with section 150.1: professional behaviour

17 Fricker Road, Illovo, Sandton, Johannesburg