[2018] NZSSAA 54 (19 October 2018) [pdf, 233 KB]
...information. That witness was Ms Donnelly, who is an experienced chartered accountant. She reviewed the material provided by the appellant, and said that in her view the information provided was unsatisfactory as: [5.1] There was a set of financial statements, and there were features in them that raised concerns. For example, some expenses seemed unusually high. [5.2] She had sought information that is conventionally required in an investigation or audit, including consecutive ban...