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Mr Rooney failed to comply with the Fundamental Principle of Professional Behaviour in that between 25 June 2014 and 4 February 2015 he failed to cooperate with the IPA in the conduct of an investigation by not responding in a timely manner or at all and when chased for a response, failing to adhere to his promise to provide an immediate response.
Mr Rooney failed to comply with the Fundamental Principle of Professional Competence and Due Care and section 104A of the Insolvency Act 1986 when, in his role as liquidator of a company, he failed to submit annual progress reports to Companies House.