DTI bans accountant for forging audit signature
Christopher Coulter punished for forging audit signature on company accounts
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
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.