Forensic accountant helps nail trade union
An investigation by Kay Linell, a partner at Morley & Scott and a certified fraud examiner, has helped secure the first-ever prosecution of a UK trade union.
Link: Police shortages hamper UK’s fraud battle
Linell was the inspector in the case against the Hospitality Association of Northern Ireland.
She was appointed by the Certification Officer for Northern Ireland, the body responsible for ensuring that trade unions and employers’ associations keep proper accounting records, have their accounts properly and independently audited and submit annual returns.
An investigation found that HANI had failed to appoint trustees, keep proper accounting records, submit proper annual returns to the Certification Officer and had breached its own rules in other respects.
HANI was prosecuted by the Belfast police and pled guilty to the charges. No public trial was held.
Following this successful prosecution, Linell has called for a number of changes in regulations for non-profit and profit organisations to reduce the risk of fraud.
Linell also believes it is only a matter of time before the mainland appoints a certification officer for all non-profit organisations in the UK.
HANI could not be reached for comment.