DISCIPLINARY COMMITTEE OF THE ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS

Transcription

1 DISCIPLINARY COMMITTEE OF THE ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS REASONS FOR DECISION In the matter of: Miss Kat Osborne Heard on: 24 March 2015 Location: Committee: Legal Adviser: The Chartered Institute of Arbitrators, 12 Bloomsbury Square, London, WC1A 2LP Ms Helen Carter (Chairman), Mr Robert Clarke (Accountant) and Mr Alastair Papps (Lay) Mr Robin Havard Persons present and capacity: Ms Deborah Baljit (Case Presenter on behalf of ACCA), Ms Bernice Ash and Mr Richard Lorkin (Committee Officer) Observers: None SERVICE OF PAPERS Decision and reasons 1. Notice of proceedings was sent to the registered address of Miss Osborne by letter of 15 January The Notice contained the information prescribed by Regulation 9 of the Complaints and Disciplinary Regulations 2015 and more than 42 days notice had been given. Consequently, there had been compliance with Regulations 9 and 21. PROCEEDING IN ABSENCE Decision and reasons 2. Miss Osborne had been in communication with ACCA in relation to the hearing. In her of 2 March 2015, Miss Osborne refers to a document she described as her written defence which she had sent to ACCA. In that , she refers to the hearing date of 24 March By an of 3 March 2015, Miss Osborne confirmed that she was aware of the hearing

2 and was prepared for the hearing to proceed in her absence. It was clear, therefore, that she was aware of the date of hearing and of the nature of the allegations being made against her. Furthermore, in her written defence, Miss Osborne confirmed that she did not intend to attend and set out her reasons for saying so. 3. The Committee was satisfied that Miss Osborne was fully aware of the date of hearing and she had waived her right to attend. 4. The Committee decided that it was in the public interest to proceed. APPLICATION TO AMEND 5. An application was made by the Case Presenter to amend allegation 1. The amendment was to correct an error in that the allegation referred to bye-law 8(i) as opposed to bye-law 8(a)(i). The Committee concluded that no prejudice would be caused to Miss Osborne by such an amendment and therefore, in accordance with Regulation 9(5) of the Complaints and Disciplinary Regulations 2014, granted the application. ALLEGATIONS 6. Allegation 1 Pursuant to bye-law 8(a)(i), Miss Osborne is guilty of misconduct in that she: (a) On 27 November 2004, possessed an offensive weapon in a public place, contrary to Section 1 of the Prevention of Crime Act (b) On 27 November 2004, used threatening, abusive, insulting words or behaviour with intent to cause fear or to provoke violence, contrary to Section (4)(1)(a) of the Public Order Act (c) On 28 September 2008, unlawfully wounded another, contrary to Section 20 of the Offences Against the Person Act 1861.

3 7. Allegation 2(a) Pursuant to bye-law 8(a)(i) Miss Osborne is guilty of misconduct by reason of her not disclosing the fact of her convictions contrary to bye-law 10(b) (as applicable 2013), which was: (i) (ii) dishonest; contrary to the Fundamental Principle of Integrity (as applicable in 2013). 8. Allegation 2(b) Pursuant to bye-law 8(a)(iii) Miss Osborne is liable to disciplinary action by reason of her not disclosing her convictions contrary to bye-law 10(b) (as applicable 2013). BRIEF BACKGROUND 9. There was a paucity of information in relation to the conviction recorded against Ms Osborne in 2004 save that it related to a time when Miss Osborne was 21 years of age and related to her being in possession of a knife in a public place and using threatening abusive or insulting words or behaviour. However, Miss Osborne confirmed that it took place in the course of a social evening and when she had been drinking to excess. 10. In 2008, when attending a night club and drinking to excess, Miss Osborne had struck another person on the head with a bottle causing injury.

4 DECISION ON FACTS/ALLEGATION(S) AND REASONS Allegation 1 Decision 11. The Committee found this allegation proved. The Committee relied on the Certificate of Conviction dated 21 February 2014 (pages 31-32) as conclusive proof of the commission of the offences particularised at Allegation 1(a), (b) and (c) above. 12. The Committee took careful note of the sentencing remarks of the Judge (pages 55 to 62). The Committee also took account of the written representations made by and on behalf of Miss Osborne. 13. The Committee found that such offences amounted to misconduct in that they brought discredit to Miss Osborne, and were derogatory to ACCA and the accountancy profession. Allegation 2(a) and (b) 14. Taking account of the explanations put forward on behalf of Miss Osborne by her employer, Person A, in her of 4 February 2015, the Case Presenter applied for leave to withdraw allegation 2(a) and (b). The Committee agreed to the withdrawal of allegations 2(a) and (b). SANCTION AND REASONS 15. The Committee carefully considered what sanction, if any, to impose taking into account all it had read in the bundle of documents, ACCA s Guidance for Disciplinary Sanctions (2013) and the principle of proportionality. It had also listened to legal advice from the Legal Adviser which it accepted.

5 16. The Committee considered the available sanctions in increasing order of severity having decided that it was not appropriate to conclude the case with no order. 17. The Committee was mindful of the fact that its role was not to be punitive and that the purpose of any sanction was to protect members of the public, maintain public confidence in the profession and in ACCA and to declare and uphold proper standards of conduct and performance. 18. The Committee considered the serious nature of the allegations found proved, relating to criminal offences which occurred in 2004 and 2008 i.e. four years apart, both drink-related and of a violent nature. Indeed, the second offence was of such a serious nature, to include causing injury to a third party, that Miss Osborne was sentenced to a term of imprisonment albeit the sentence was suspended for a period of two years. 19. Miss Osborne had put forward mitigation in the form of a statement. The Committee noted that she greatly regretted her actions and also noted the support she had received from her employer. There were no previous findings against her and there was no evidence of any repetition of such behaviour since The Committee was satisfied that Miss Osborne had shown sufficient insight into the unacceptable nature of her behaviour. 20. Miss Osborne confirmed that the offences were committed at a time in her life of very considerable anxiety and difficulty. She had made significant efforts to bring greater stability to her life. The Committee noted that Miss Osborne had pleaded guilty and also it was Miss Osborne who had brought the convictions to the attention of ACCA. 21. The Committee took account of the information regarding her current employment, the support received from her employer, and also that some seven years had now elapsed since the most recent offence, and concluded that an admonishment was a proportionate, appropriate and sufficient sanction.

6 COSTS AND REASONS 22. The amount of costs for which ACCA applied was , having reduced the amount originally claimed to take account of the withdrawal of allegation 2. The Committee considered the information relating to Miss Osborne s means and decided to award costs to ACCA of EFFECTIVE DATE OF ORDER 23. The Committee decided that the order shall take effect from the date of the expiry of the appeal period referred to in the appeal regulations. PUBLICITY 24. ACCA s regulations require ACCA to publish the Committee s findings and orders by way of a news release naming the relevant person as soon as practicable. The Committee had discretion as to which publications any news release should be sent and discretion in exceptional circumstances to direct that the relevant person was not named. The Committee concluded that there were exceptional circumstances in this case to the extent that the publication of the outcome in the local press may cause undue harm to a third party. The Committee therefore ordered that a news release be issued to ACCA s website only, referring to Miss Osborne by her full name. Ms Helen Carter Chairman 24 March 2015