The Certified Public Accountants (CPA) institute has begun a two-day appeal hearing into findings of professional misconduct against its former president.

Tom Keane, a senior partner in Dublin accountancy firm BKRM, was found to have breached the institute's code of ethics by an internal disciplinary panel last year.

Mr Keane, who served as president of the CPA in 1993 and 1994, is appealing the findings, which arose from complaints by a former client.

The first complaint relates to Mr Keane’s involvement in 2002 as financial adviser to a partnership involved in construction of the Aran Islands Hotel on Inis Mór.

The second relates to Mr Keane's advice in 2007 to the client to invest in healthcare firm Telehealth, while failing to disclose his own shareholding in the company. The CPA's disciplinary panel last year ruled that Mr Keane had breached its own code of ethics in both cases.

In October, a legal attempt by Mr Keane to have CPA's findings overturned was struck out by the High Court.