Dutch disciplinary judge to handle cases against accountant Hernandez

September 26, 2011 7:32 AM

The Dutch disciplinary judge is to handle the two cases of former CPA directors – the joint case of Richard Lopez Ramirez and Augustin Diaz and that of Marcelino ‘Chonky’ de Lannoy who was dismissed last March – against accountant Terry Hernandez this Friday at the Auditor’s Chamber.

Both cases are based on complaints, which were lodged against Hernandez via the Royal Dutch Institute of Auditors (Nirvra), of which the accountant is a member.

The vexed report of the audit, as conducted by accountant Terry Hernandez into the government company Curaçao Ports Authority (CPA) and eventually led to the dismissal of De Lannoy, is the basis of the dismissed director’s complaint. Even before his dismissal, De Lannoy had lodged a complaint via CPA and personally against Hernandez with the Nivra. The complaint via CPA was withdrawn by the new management, which left the personal complaint from the former director. Hernandez had already turned in a written plea with the Nivra and the disciplinary judge. De Lannoy, who is assisted in The Netherlands by former judge Alexa Gratema (who also was appointed as judge on Curaçao for a term), has quoted three points on which he based his complaint.

In the past, the dismissed director indicated several times that the accountant had acted against the order given by the dismissed director. Instead of focusing on verifying whether the management had acted lawfully during the years 2006 to 2010, as originally agreed, Hernandez focused on a (personal-aimed) investigation into the actions of De Lannoy as director of CPA. The order had nine determined points and the final report would eventually discuss sixteen points. That is seven extra points for which no order was given. According to De Lannoy, three (of the agreed nine) points were not even included in the final report.

De Lannoy also believes that his defense was either not or insufficiently included in the conclusions of the report. In their case, the two retired directors Diaz and Lopez Ramirez would plead amongst others that an official notification regarding an investigation into them personally, remained forthcoming. According to the Nivra-regulations, one must give a notification. In the Netherlands, lawyer Gerard Spong represents the two retired directors. Following Hernandez’ investigation, CPA filed a report against Diaz and Lopez Ramirez with the Public Prosecutor on Curaçao for ‘concluding excessively high pension schemes’, regarding an amount of approximately 2 million guilders for both gentlemen.

6 September 2011