Terence Henry Lawler FCA of New South Wales  
 
19 October 2006  
 
The Appeal Tribunal heard an appeal against the determinations and sanctions imposed by the Professional Conduct Tribunal on 18 May 2006. The Professional Conduct Tribunal had found a case established that Mr Lawler was liable to disciplinary action in accordance with By-law 40(a), in that by signing a letter to the auditors of company A which: 
 
1. stated or represented that his firm was auditor of company B, when this was not the case; 
 
2. represented that the net profit before taxation which company B derived from its business dealings with company A for the year ended 31 October 2002 was a particular figure when in fact his firm had taken no steps to calculate or verify the correctness of the figure, 
 
he failed to observe a proper standard of professional care, skill or competence in the course of carrying out his professional duties. 
 
The decisions of the Appeal Tribunal were: 
 
1. to affirm the determination of the Professional Conduct Tribunal that allegation 1 had been established; 
 
2. to set aside the determination that allegation 2 had been established; 
 
3. that, having regard to the particular purpose of the relevant letter, to vary the sanction imposed by the Professional Conduct Tribunal, and to order that no sanctions be imposed; 
 
4. to affirm the decision that Mr Lawler be required to pay $450 plus GST towards the costs of the disciplinary action and to order that he be required to pay $300 plus GST towards the costs of the appeal proceedings.