A chartered accountant who admitted auditing accounts for three companies in 1996 and 1997 without having the correct qualifications was fined £225 at Dublin District Court yesterday.
Paul E. Phillips of Castle knock, Dublin, admitted auditing accounts for three companies in 1996 and 1997 while not qualified within the meaning of Section 187 of the Companies Act 1990.
A registered chartered accountant with 42 years' experience, he was expelled from the Institute of Chartered Accountants for working as an auditor.
Judge Michael Connellan accepted a defence argument that it was more of a technical offence.
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"I don't see why he could not have applied for registration as an auditor," he said.