Employee admitted to using corporate credit cards for personal purchases
A former finance manager from Surf Life Saving New Zealand (SLSNR) has been terminated from his role and struck off as an accountant after he admitted to various misconduct practices.
Nilesh Kumar Bhikha was employed as a contract accountant for SLSNR starting October 2021 before he became a full-time finance manager there in April 2022.
He was later terminated in April 2023 as a result of a disciplinary process after he committed several misconducts, including using a former SLSNR employee’s corporate credit card for personal transactions, totalling approximately $1,217.33.
He also purchased personal fuel totalling approximately $4,581 using a SLSNR corporate fuel card which he was not entitled to use. He also bought a personal Air New Zealand Koru Club Membership worth $949 using SLSNR’s Tandem Travel Corporate Airports.
Complaint to the PCC
SLSNR complained to the Professional Conduct Committee (PCC) under the Institute of Chartered Accountants regarding Bhikha’s conduct.
During the employment process and the Tribunal hearing, however, the institute’s documents said Bhikha continued to “minimise his conduct.”
According to Bhikha, another employee had given him the credit card and he did not appreciate how he did not have the authority for Koru membership.
He also claimed he had repaid the amounts taken, despite the tribunal noting that it was only deducted from his holiday pay on termination.
He further defended that there was miscommunication between him and his manager over various matters leading to his misconduct.
However, when further questioned on his responses, Bhikha later accepted his misconduct as well as the particulars that detail it.
Tribunal’s decision
The tribunal saw Bhikha’s initial defence as “no more than an attempt to mitigate his conduct rather than deny it.” It accepted that the finance manager misused his employer’s credit card, a company fuel card, and that he didn’t have his employer’s authority to apply for a Koru membership.
“His employment agreement did not include such benefits,” the tribunal said in its decision.
“The Tribunal finds the charges and particulars proved to the level of misconduct. He misused his employer’s funds. There was clear and cogent evidence of his repeated dishonesty for his own personal benefit.”
Bhikha submitted only for a suspension to be imposed, citing his cooperation, current employment status, and concerns on his future job prospects. He also stressed that he was not at risk of repeating his conduct and that he was sorry and deeply learnt his lesson.
But the Tribunal said it was satisfied that removal from the register “most appropriately reflects the need to protect the public and maintain professional standards.”
Bhikha is also ordered to pay $7,744.25 in respect of the costs and expenses of the hearing before the Disciplinary Tribunal, investigation by the PCC, and the cost of publication.
