The accountant whose case was dismissed by the Disciplinary Tribunal of the Institute of Chartered Accountants in Ireland (ICAI) this week is the first to have a complaint against him dismissed since the tribunal's hearings began being heard in public in 2000.
It was rare for an accountant to have complaints dismissed at tribunal level, according to sources. Cases are only sent to the tribunal where the institute's Complaints Committee rules that a prima facie case exists.
Nine cases were heard by the tribunal in 2002 and all went against the accountants. Four have been held to date this year.
It emerged on Tuesday that the tribunal cannot make an order in relation to costs in cases where a complaint is dismissed. This means Mr Richard Guiney, who was before the tribunal this week, will have to pay his legal costs.
The institute, which has 13,000 members, does not intend reviewing its bylaws on costs.
The complaint against Mr Guiney was made by his former client, the Artists Association of Ireland. The Complaints Committee held there was a prima facie case against Mr Guiney and asked if he would consent to the complaint being upheld. When Mr Guiney refused the matter went forward to the tribunal for hearing.
Of the 104 complaints to the institute in 2002, 62 were closed at secretariat level and 33 closed by the Complaints Committee. Of these, 24 involved consent orders. Findings that no prima facie case existed were arrived at in nine cases. Nine cases were sent on to the tribunal.
