Brent O Kennerley

Member’s name: Mr Brent O Kennerley
Date of Hearing: 28 November 2017
Division: New Zealand
Tribunal: Disciplinary Tribunal

On 28 November 2017 the Disciplinary Tribunal found Mr Brent O Kennerley breached Article 39(a)(ii)F of the Constitution in that he was the subject of an adverse finding that was not overturned on appeal in respect of a Determination of the Disciplinary Tribunal of the New Zealand Institute of Chartered Accountants (NZICA) following a Hearing held on 4 and 5 April 2017.

The NZICA Disciplinary Tribunal found that as Engagement Quality Control Reviewer in respect of an audit of X Limited in 2015, Mr Kennerley had breached Rule 13.39(d) and NZICA’s Code of Ethics.

The NZICA Disciplinary Tribunal censured Mr Kennerley.

Mr Kennerley attended the Disciplinary Tribunal Hearing and admitted the Complaint.

Penalty and costs

The Disciplinary Tribunal found the Complaint sustained and imposed the penalty of an admonishment.

Mr Kennerley was ordered to pay CPA Australia’s costs of AU$685.54.