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Concluded conduct cases investigation committee.


David William Dickson Mabon Jesse Dickson Mabon (born 1 November 1925) is a Scottish company director, physician and politician.

The son of Jesse Dickson Mabon and Isabel Simpson Montgomery, he was educated at Possilpark, Cumbrae, and North Kelvinside Schools.
, passed finalist (no 9220232)

David Mabon appeared to have failed to comply with the laws of the institute in describing himself on his CV as a member of CIMA when he had not yet been admitted to membership, contrary to members' regulation 11.4.

The investigation committee found there was a prima facie case prima facie case n. a plaintiff's lawsuit or a criminal charge which appears at first blush to be "open and shut." (See: prima facie)  for Mabon to answer. Pursuant to members' regulation 6.3(iii) and council regulation 17, the committee invited him to consent to the imposition of a reprimand REPRIMAND, punishment. The censure which in some cases a public office pronounces against an offender.
     2. This species of punishment is used by legislative bodies to punish their members or others who have been guilty of some impropriety of conduct towards them.
 by way of "consent order", without further proceedings, and to pay a contribution towards costs of 250 [pound sterling]. Mabon agreed and the committee recorded a finding upholding the complaint, issuing an order for the imposition of a reprimand and for costs to be paid.

Andre Gerhaus Koegelenberg, passed finalist (no 8580456).

Andre Koegelenberg appeared to have failed to comply with the laws of the institute in describing himself on his CV as a member of CIMA when he had not been admitted to membership, contrary to members' regulation 11.4.

The investigation committee found a prima facie case for Koegelenberg to answer. Pursuant to members' regulation 6.3(iii) and council regulation 17, the committee invited him to consent to the imposition of an admonishment by way of "consent order", without further proceedings, in view of his full apology apology [Gr.,=defense], literary work that defends, justifies, or clarifies an author's ideas or point of view. Unlike the ordinary use of the word, the literary use neither implies that wrong has been done nor expresses regret.  and the belief that he had acted in good faith Koegelenberg agreed and the committee recorded a finding upholding the complaint, issuing an order for the imposition of an admonishment.

Christopher James Christopher James may refer to:
  • Christopher James, 5th Baron Northbourne (born 1926), British farmer and businessman
  • Christopher James Makins, 2nd Baron Sherfield (1942-2006), Anglo-American diplomat and nobleman
 Wells ACMA ACMA Australian Communications and Media Authority
ACMA American Composites Manufacturers Association
ACMA Academy of Country Music Awards
ACMA American College of Mortgage Attorneys
ACMA Associate of the Chartered Institute of Management Accountants
 (no 0366010)

Christopher Wells failed to calculate correctly the tax return of his client, Ms Monica Ory, for the period 1999-2000, resulting in an tax overpayment o·ver·pay  
v. o·ver·paid , o·ver·pay·ing, o·ver·pays

v.tr.
1. To pay (a party) too much.

2. To pay an amount in excess of (a sum due).

v.intr.
To pay too much.
 that was discovered during an inland Revenue Inland Revenue
Noun

(in Britain and New Zealand) a government department that collects major direct taxes, such as income tax

Noun 1.
 check. Wells subsequently failed to respond adequately to correspondence concerning the matter.

Taking into account Wells' admission that he did make an error in the submission of the tax return, the investigation committee found that there was a prima facie case for Wells to answer. Pursuant to members' regulation 6.3(iii) and council regulation 17, the committee invited him to consent to the imposition of a reprimand by way of "consent order", without further proceedings, and to pay a contribution towards costs of 250 [pounds sterling]. Wells agreed, and the committee recorded a finding upholding the complaint, issuing an order for the imposition of a reprimand and for costs to be paid.
COPYRIGHT 2003 Chartered Institute of Management Accountants (CIMA)
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Title Annotation:Disciplinary cases
Publication:Financial Management (UK)
Geographic Code:4EUUK
Date:Oct 1, 2003
Words:405
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