The case to be heard on this day concerns Mr Mark Christopher Ball. 1. Contrary to the fundamental principle of professional competence and due care:
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- Ariel Ferguson
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1 06 April 2017 Notice of hearing A hearing of 's Disciplinary Committee will take place at am on 18 April 2017, at Head Offices, The Adelphi, 1-11 John Adam Street, London WC2N 6AU. The hearing is open to any member of the public or the media who wish to attend. The case to be heard on this day concerns Mr Mark Christopher Ball. The Allegations against Mr Mark Christopher Ball are as follows: 1. Contrary to the fundamental principle of professional competence and due care: (a) Mr Ball produced accounts of Company A for the year ended 30 November 2005 which: (i) were unaudited. (ii) were abbreviated. (iii) stated in the Balance Sheet that they had been prepared in accordance with the Financial Reporting Standard for Smaller Entities (effective June 2002). (iv) stated in the Accounting Policies note that they had been prepared in (effective June 2002).
2 (v) stated in the Balance Sheet that they had been prepared in accordance with the special provisions of Part VII of the Companies Act 1985 relating to (b) The accounts of Company A for the year ended 30 November 2006, which Mr Ball (i) in the Balance Sheet that they had been prepared in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2005). (effective January 2005). (iii) in the Balance Sheet that they had been prepared in accordance with the special provisions of Part VII of the Companies Act 1985 relating to (iv) in the audit report that they had been prepared in accordance with the requirements of the Financial Reporting Standard for Smaller Entities (effective January 2005). (c) The accounts of Company A for the year ended 30 November 2007, which Mr Ball
3 (i) in the Balance Sheet that they had been prepared in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2007). (effective January 2007). (iii) in the Balance Sheet that they had been prepared in accordance with the special provisions of Part VII of the Companies Act 1985 relating to (iv) in the audit report that they had been prepared in accordance with the requirements of the Financial Reporting Standard for Smaller Entities (effective January 2007). (d) The accounts of Company A for the year ended 30 November 2008, which Mr Ball (i) in the Balance Sheet that they had been prepared in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2007). (effective January 2007).
4 (iii) in the Balance Sheet that they had been prepared in accordance with the special provisions of Part VII of the Companies Act 1985 relating to (iv) in the audit report that they had been prepared under the requirements of the Financial Reporting Standard for Smaller Entities (effective January 2007). (e) The accounts of Company A for the year ended 30 November 2009, which Mr Ball (i) in the Balance Sheet that they had been prepared in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). (effective April 2008). (iii) in the Balance Sheet that they had been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to (iv) in the audit report that they had been prepared in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). 2. (a) Mr Ball failed to disclose Company A in any or all of the Audit Client Information (UK) forms set out in Schedule 1, contrary to Section 14(2) of The Chartered Certified Accountants Global Practising Regulations 2003.
5 (b) Mr Ball s conduct at 2(a) was: (i) Dishonest; (ii) Contrary to the fundamental principle of integrity. 3. Mr Ball has not retained the working papers in relation to his firm s audits of the accounts of Company A for the years set out in Schedule 2, contrary to paragraph 5 of Section B6 of s Rulebook (2016). By virtue of any or all of the facts set out above at: (a) Allegations 1(a) to (e), 2(a) to (b) and/or 3, Mr Ball is guilty of misconduct pursuant to byelaw 8(a)(i); or (b) Allegations 1(a) to (e), 2(a) and/or 3, Mr Ball is liable to disciplinary action pursuant to bye-law 8(a)(iii). The allegations listed above are current at the date of publication. The case will be heard by a panel of the s Disciplinary Committee. - ends - For media enquiries, contact: Adele Gilbert, Newsroom T: +44 (0) M: +44 (0)
6 E: Monique McKenzie, Newsroom T: +44 (0) M: + 44 (0) E: monique.mckenzie@accaglobal.com Lali Sindi, Newsroom T: + 44 (0) M: +44 (0) E: lali.sindi@accaglobal.com Helen Thompson, Newsroom T: +44 (0) M: +44 (0) E: helen.thompson@accaglobal.com David Bowden, Newsroom T: +44 (0) M: + 44 (0) E: david.bowden@accaglobal.com Notes to Editors About
7 (the Association of Chartered Certified Accountants) is the global body for professional accountants. It offers business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management. supports its 188,000 members and 480,000 students in 178 countries, helping them to develop successful careers in accounting and business, with the skills required by employers. works through a network of 100 offices and centres and more than 7,110 Approved Employers worldwide, who provide high standards of employee learning and development. Through its public interest remit, promotes appropriate regulation of accounting and conducts relevant research to ensure accountancy continues to grow in reputation and influence. Founded in 1904, has consistently held unique core values: opportunity, diversity, innovation, integrity and accountability. It believes that accountants bring value to economies in all stages of development and seek to develop capacity in the profession and encourage the adoption of global standards. s core values are aligned to the needs of employers in all sectors and it ensures that through its range of qualifications, it prepares accountants for business. seeks to open up the profession to people of all backgrounds and remove artificial barriers, innovating its qualifications and delivery to meet the diverse needs of trainee professionals and their employers. More information is here:
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