Roest v R - [2014] 2 NZLR 296

Company law — Directors — False statements and offences relating to prospectuses — Sentencing — Factors pointing to culpability — Appropriate starting point — Whether lack of disparity in sentence of co-offender justified — Whether disparity in sentence with lesser sentenced co-offenders justified.

Criminal practice and procedure — Sentence — False statements and offences relating to prospectuses — Factors pointing to culpability — Appropriate starting point — Whether lack of disparity in sentence of co-offender justified — Whether disparity in sentence with lesser sentenced co-offenders justified.