Imran M Kamal

Member’s name: Mr Imran M Kamal
Date of Hearing: 14 May 2015
Division: New Zealand
Tribunal: Appeals Tribunal

On 14 May 2015 the Appeals Tribunal heard an appeal against a penalty handed down by a Disciplinary Tribunal on 26 November 2014 against Mr Imran M Kamal, a suspended Member of CPA Australia. The Disciplinary Tribunal determined Mr Kamal had breached:

• Article 39(a)(ii)G of the Constitution in that he pleaded guilty on 15 February 2013 in the District Court at Wellington to offences under section 143A of the Tax Administration Act 1994 (NZ). Mr Kamal had submitted false invoices for $137,000 through his company, Accountants First Limited, to the Inland Revenue Department (IRD). The total loss to the IRD was $55,737.50.
  
  Mr Kamal was sentenced to three months home detention and 150 hours of community service.
• Article 39(a)(ii)F of the Constitution in respect of a Determination of the Disciplinary Tribunal of the New Zealand Institute of Chartered Accountants (NZICA) dated 9 June 2014.
  
  Mr Kamal had resigned his membership of NZICA in September 2012.
  The Disciplinary Tribunal of NZICA determined that had Mr Kamal still been a member of NZICA, he would have been removed from NZICA’s register of members.

Mr Kamal attended the Disciplinary Tribunal Hearing and the Appeals Tribunal Hearing and admitted the Complaints.

Penalty and costs 

The Appeals Tribunal set aside the Determination of the Disciplinary Tribunal and imposed the following penalties:

• forfeiture of Membership and Mr Kamal is not eligible for readmission until 18 January 2019, being five years from the date his Membership was suspended
• prior to any application for readmission, Mr Kamal must:
  • satisfactorily complete the CPA Program or its equivalent as a non Member
  • if offering public accounting services, must satisfactorily complete the Public Practice Program as a non Member
  • complete a compliant Quality Review within six months prior to any application for readmission.

Mr Kamal was ordered to pay the Disciplinary Tribunal costs of AUD$909.63 and the Appeals Tribunal costs of AUD$2071.30.