Canterbury Westland Standards Committee v Williams [2012] NZLCDT 16 [pdf, 100 KB]
...as a “bonus” or “present”. I did not put it through the firm books, not to deceive the firm, but to avoid the problem of having to write off the accounts. When I first did this (and I cannot remember for sure) I may have regarded it as a resourceful way of dealing with the issue. At the time I did not regard it as dishonest as I saw no loss to the bank (as they were keen to pay such amounts) and I saw no loss to my firm, which did not expect to be paid, except for the disbursem...