Gardiner, who was set to become ACCA president in May 1999 but was dropped after he was accused of misconduct, has now revealed he is considering appealing against the decision. He has until 19 December to do so.
The 65-year-old did not attend the tribunal last week on health grounds. He said he was surprised the decision had been made as he had not given permission for the hearing to go ahead in his absence.
He was disciplined following evidence he gave to an ACCA disciplinary investigation into a member firm accused last year of backdating life insurance applications.
Last week’s committee found he had submitted a statement of which he had no prior knowledge – leading to him being denied the presidency.
Gardiner, said: ‘I have always acted in an open and honest manner and I don’t believe my integrity is in doubt.’
Two charges were upheld. The committee found he had brought himself into disrepute over careless preparation of evidence he knew was to be used in a hearing. It also found he had not responded adequately to a request by a disciplinary committee to provide evidence.
The committee ruled Gardiner should be severely reprimanded and made to pay a £1,500 fine with £5,000 costs.
ACCA said it was unable to discuss the case until the appeal period has passed.
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