The accountant breached the Institute's 'principle of integrity' and code of ethics, Hoare said. There was "a total prohibition" of a provisional member offering accounting services to the public.
Bezuidenhoudt first applied to be a provisional member of NZICA in 2003, on the basis that he was a member of the South African Institute of Chartered Accountants (SAICA).
His membership was approved and Bezuidenhoudt then told NZICA in early 2005 that he had completed the two prerequisite papers through Massey but he was reluctant to convert to full membership because he was not in practice and membership fees were expensive.
In late 2009, he then applied for admission as a full member but he was declined because his membership with the South African qualifying body had expired.
Bezuidenhoudt was given the two options available - work experience and study - to become a chartered accountant with NZICA but he turned these down.
The Disciplinary Tribunal held a hearing for Bezuidenhoudt last week, at which he did not attend, was not represented by counsel, and entered no plea.
"The Tribunal has considered the options available to it and have decided that the most appropriate penalty is to suspend Michiel David Bezuidenhoudt from membership of the Institute for a period of two years," Hoare said.
The Professional Conduct Committee sought full costs of $11,107 but, because Bezuidenhoudt had taken some remedial action, the tribunal decided he should pay $8,000.
