His appeal follows an accountants’ Joint Disciplinary Tribunal judgment in December last year that concluded James raised a false invoice for almost £240,000 and used it to support false Astra accounts in March 1986.
In this week’s hearing, James, who maintains his innocence, was seeking to quash the verdict by claiming the delay in bringing the Joint Discinplinary Sceheme case had prejudiced the outcome of the hearing.
David Bean, representing James, said his client had already been cleared by a DTI investigation and the tribunal should therefore not have come to an alternative decision. Tribunal members also concluded that James failed to cooperate with DTI inspectors and the JDS investigation.
The tribunal judgment said: ‘No chartered accountant who is knowingly concerned in the creation and use of a false invoice and the funding of a company under its guise can expect to remain a member of the profession.’
A ruling had not been delivered at time of going to press.
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