Auditor pinged for 'lack of competence' and 'naivety'
Audit documents were modified days before an FMA review.
Hamish McNicol Fri, 29 Apr 2016
An accountant has been “severely reprimanded” and ordered to pay $10,000 for not being aware of some of the “fundamental principles” of being an auditor.
But he has avoided being referred to the NZ Institute of Chartered Accountants’ disciplinary tribunal despite showing “a lack of competence and
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