Howard Neil McCartney

Findings — machine-extracted (anthropic-batch:claude-opus-4-8); verify against the decision

McCartney, a sole practitioner admitted in 1980, failed to deliver Accountant's Reports for two years or a final Report, and failed to retain accounts records, citing destruction of files in a flood. The Tribunal found the allegations substantiated, noting these regulatory requirements protect the public and that he had a similar prior finding in 1984. No dishonesty was found. He was suspended indefinitely from 20 January 2004 and ordered to pay costs (to be assessed).

Duties found breached:

• Accounting records, reconciliation and reports
• No improper solicitation or touting

Aggravating factors:

• Previous disciplinary appearance in 1984 involving a similar failure to deliver Accountant's Reports, resulting in a two-year suspension
• Continuing breach of regulatory requirements on closure of practice
• Failure to seek information from other sources (e.g. former bank) to comply with requirements
• Lack of cooperation with the OSS

Mitigating factors:

• Loss of files and records due to a flood, described as beyond his control
• Practice had ceased and no record of any client claim or loss
• No intention of returning to the profession