Canterbury / Westland Standards Committee 3 v Johnson [2018] NZLCDT 5 [pdf, 464 KB]
...because he had intended to find and rectify the errors, that there was no intention to mislead. That is a distortion of his obligation. [131] As set out in Mr Waalkens’ Closing, the categories of default are as follows: (a) Client balances were permitted to go into debit; (b) Large client balances were not put in interest bearing deposit; (c) The float account was overdrawn; (d) Journal entries were not maintained from September 2014 and certain other transfers were not recorde...