06 April 2017 Notice of hearing A hearing of 's Disciplinary Committee will take place at 10.00 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).
(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
(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).
(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.
(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) 207 059 5077 M: +44 (0) 7753 242 464
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