Former Auckland liquidator Geoffrey Martin Smith, 65, has entered no plea to fraud charges brought by the Serious Fraud Office.

The SFO says Mr Smith appeared on 30 October at the Auckland District Court charged with two counts of ‘Theft by person in a special relationship’ under section 220 and two counts of ‘Perjury’ under section 109 of the Crimes Act 1961, and ‘Obstructing investigation’ under section 45 of the Serious Fraud Office Act 1990.

The SFO alleges that Mr Smith stole about $270,000 from two companies while acting as their liquidator. The perjury charges relate to documents filed by Mr Smith in civil proceedings concerning the same liquidation activities.

The matter has been adjourned till Mr Smith’s next appearance at the Auckland District Court on 20 November.