Accountant Loses Dismissal Claim After €152,000 in ‘Irregular’ Spending on Company Card

A financial controller who resigned from her position after being investigated for alleged misuse of a company credit card has lost a claim for constructive dismissal. Noelle Lowney, formerly the financial controller at Symmetry Medical Ireland Ltd, trading as Tecomet, argued that “extreme working conditions” led to a major depressive disorder and impaired her judgment, but the Workplace Relations Commission (WRC) rejected her complaint.

Details of the Case

The US-based firm, Symmetry Medical Ireland Ltd, discovered approximately €152,000 in “irregular expenditure” incurred by Lowney over a five-and-a-half-year period. Transactions included purchases from clothing retailers and electronics stores, according to evidence presented to the WRC. The initial estimate of the irregular spending was €35,000, but a review from September 2018 to summer 2024 established the final figure.

Investigation and Allegations

Ronald Reimer, a vice-president at the firm, testified that he was asked to investigate the alleged misuse of the company credit card at the Cork site in June 2024. He requested records from Lowney, which were initially not fully provided. When records were eventually submitted, they were in the form of an Excel spreadsheet rather than original statements and contained “anomalies in formatting and content.” Specifically, transactions at retailers like Brown Thomas, Scarlett, Pamela Scott, and Camera World appeared unrelated to business expenses.

The company reported the alleged “theft of company property” valued at €152,000 to gardaí (Irish police).

Lowney’s Claims

Lowney claimed she was subjected to a “hostile, procedurally unfair investigation” with “unverified allegations” that were “improperly escalated.” She stated she routinely worked from 8 am to midnight, seven days a week, with a lack of support staff and significant pressure from the US-based parent company. She attributed a “major depressive disorder,” including “poor judgment,” to these “extreme working conditions,” as testified by psychiatrist Dr. Sanchez Capocino Vicens.

WRC Ruling

Adjudication officer Úna Glazier-Farmer found that Lowney had not demonstrated a breach of her contract of employment sufficient to constitute constructive dismissal. The WRC noted that Lowney first raised concerns about her workload and stress levels in her complaint *after* resigning. The officer stated that simply initiating a workplace investigation does not, in itself, provide grounds for a constructive dismissal claim.

Lowney had agreed to repay the full amount of the €152,000.

Workplace Relations Commission Information

The Workplace Relations Commission (WRC) is the body in Ireland responsible for promoting solid workplace relations, resolving disputes, and ensuring compliance with employment laws. The WRC provides advisory, mediation, and conciliation services. As of January 1, 2026, the national minimum hourly wage is €14.15. Citizens Information provides further details on the WRC’s functions and services.

The WRC has also published guidance on the use of Artificial Intelligence (AI) tools in preparing submissions for cases.