CPA Australia Limited v The New Zealand Institute of Chartered Accountants - Notes of Evidence Taken Before the Hon Justice Dobson (Part 1 of 2)

Sep 4, 2026

Court transcript notes of evidence in the High Court of New Zealand, Wellington Registry, case CIV-2013-485-000939. The document records witness evidence from David Rhys Jenkins, sworn, including questions about his role as Country Manager for New Zealand of CPA Australia Limited, tenure since 2011, and reading of brief evidence by paragraph. It also covers examination concerning membership levels in CPA and requirements for public practice, including public practice certificates in New Zealand and cost and renewal information for memberships and practicing/public practice certificates.

LanguageEnglish

CategoryExam

FormatPDF

Pages238

Reading Time10 h 0 min

AccessFree to download

Notes of Evidence Taken Before the Hon Justice Dobson

Sworn evidence of David Rhys Jenkins

Examination topics: membership levels and public practice requirements

IN THE HIGH COURT OF NEW ZEALAND WELLINGTON REGISTRY CIV-2013-485-000939 BETWEEN AND CPA AUSTRALIA LIMITED Plaintiff THE NEW ZEALAND INSTITUTE OF CHARTERED ACCOUNTANTS Defendant Hearing Commenced: 06 July 2015 Appearances: A Galbraith QC and N Russell and S Jones for the Plaintiff B Gray QC and R Stewart and H Coull for the Defendant NOTES OF EVIDENCE TAKEN BEFORE THE HON JUSTICE DOBSON MR GALBRAITH QC OPENS AND CALLS DAVID RHYS JENKINS (SWORN) Q. Is your full name David Rhys Jenkins, do you reside in Auckland and are you the Country Manager for New Zealand of CPA Australia 5 Limited? A. Yes, I am. Q. And you've held that role since 2011? A. Correct. Q. If you'd just like to read from paragraph 2 of your first brief, thank you. 10 WITNESS READS BRIEF OF EVIDENCE FROM PARAGRAPH 2 COURT ADJOURNS: 12.57 PM COURT RESUMES: 2.15 PM EXAMINATION CONTINUES: MR GALBRAITH QC Q. Mr Jefferies, we're on paragraph 39. WITNESS CONTINUES READING BRIEF OF EVIDENCE FROM 5 PARAGRAPH 39 A. “Public practice certificate budget for iPads.” 1430 Q. Can you just pause there? The next sentence, could you just strike that out? Have you got a pen there? 10 A. Sorry? Q. Have you got a pen? A. Yes. Q. Just draw, put a line through the next sentence and don’t read that. And initial in the margin, thank you, and then pick it up at the following 15 sentence,“As I’ve said already.” WITNESS CONTINUES READING BRIEF OF EVIDENCE A. “As I’ve said not good enough.” Q. Just pause there again. The next sentence, just strike that out and just initial in the margin. 20 A. “To the best of my – ” Q. No. Read the next,“This is incorrect.” WITNESS CONTINUES READING BRIEF OF EVIDENCE A. “This is incorrect Ms Patterson’s statements.” Q. Just pause a moment. Just keep going. 25 A. “I remember that Smart Accounts Receivable, and others.” OBJECTION: MR GRAY QC – HEARSAY (14:36:56) EXAMINATION CONTINUES: MR GALBRAITH QC WITNESS CONTINUES READING BRIEF OF EVIDENCE FROM PARAGRAPH 101 30 A. “I also attended result of Ms Patterson’s statement.” OBJECTION: MR GRAY QC (14:39:04) EXAMINATION CONTINUES: MR GALBRAITH QC Q. So just continue reading that Mr Jenkins and – A. Begin at 109? 5 Q. You better start at, “I am concerned that.” WITNESS CONTINUES READING BRIEF OF EVIDENCE A. “I am concerned the common bundle.” OBJECTION: MR GRAY QC (14:43:36) 1445 10 1445jg (no overlap – objection continuing) THE COURT ADDRESSES WITNESS – CHAIN OF EMAILS (14:44:40) MR GALBRAITH QC ADDRESSES THE COURT – READING BRIEF (14:47:54) 15 EXAMINATION CONTINUES: MR GALBRAITH QC Q. Just pick up at 113. WITNESS CONTINUES READING BRIEF OF EVIDENCE FROM PARAGRAPH 113 A. “Increased number of into new members.” 20 Q. Now you can read your reply brief. So if you go to – 1450 THE COURT: Q. Before you put that one away, I’m sorry, I rushed you on from paragraph 100. You might just like to strike that one out as Mr Galbraith 25 asked you with the earlier ones and put your initials next to it. A. Sorry, and sign it? Q. Put your initials, yes. EXAMINATION CONTINUES: MR GALBRAITH QC Q. And sign it. Now in your reply brief, if you just start from paragraph 3 of that brief, thank you? WITNESS READS REPLY BRIEF OF EVIDENCE FROM PARAGRAPH 3 5 EXAMINATION CONTINUES: MR GALBRAITH QC Q. Now, Mr Jenkins, if I can just try and pick up on some question that His Honour asked me, and I hope I don't misrepresent Your Honour’s 5 questions. Levels of membership within CPA, can you just explain those please? A. Yes, so when you are completing the professional level of the programme, the CPA programme, you're an associate member in ASA. On completion of, well, I mean your degree and completing the 10 professional level of the programme then you become a CPA certified practicing accountant. After 10 to 15 years senior experience senior experience you can be granted an FC

FAQs

Who is the witness and what role does he hold in CPA Australia?

The witness is David Rhys Jenkins. He resides in Auckland and is the Country Manager for New Zealand of CPA Australia Limited, holding the role since 2011.

What question categories does the examination address after the brief is read?

The examination addresses membership levels within CPA, including pathways from the professional level to becoming a CPA certified practicing accountant and later fellowship criteria.

What are the requirements and costs discussed for public practice in New Zealand?

The document states that a principal in public practice in New Zealand requires a public practice certificate. It also discusses CPA’s introduction of public practice certification and provides cost and renewal information for membership and public practice certificates, including renewal each year.

Sep 4, 2026

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