A chartered accountant has been disqualified from acting as a director for six years following an investigation by the Department of Trade and Industry.

Christopher Gordon Coulter from Waterlooville, Hampshire had been a director of a manufacturing company in the county, but was forced to resign from the post when he was found to also be acting as its auditor.

Coulter continued acting as the company accountant, involved in preparing accounts and arranging an external audit, but it was discovered that he had instead forged the signature of the independent auditor on records filed at Companies House.

The DTI was alerted to the case after the audit firm discovered what had happened and complained. Coulter has since admitted to the forgery. He has already been the subject of an ICAEW disciplinary hearing relating to the incident, being severely reprimanded and ordered to pay fines of £4,000.