PCC decision - Richard Owen Dey and Michael Derek Wood

The Professional Conduct Committee of the Chartered Accountants Australia New Zealand (CA ANZ) has published its findings in relation to Richard Owen Dey and Michael Derek Wood. The FMA referred the conduct of the audit firm involved, Ingham Mora, to CA ANZ in December 2017. The referral followed an audit quality review that identified a compliance breach in relation to the mandatory rotation of the key audit engagement partner after 7 years.

• Wood Michael Derek PCC decision March 2019
• Dey Richard Owen PCC decision March 2019