Judge Kellar said the charges were "relatively serious", noting the maximum penalty for each was up to five years' jail and/or a fine of up to $50,000, and Kelly was therefore "required to be present".
Given her absence, which meant no time had to be set aside for defence argument, Judge Kellar sped up proceedings and called witnesses early.
Stacks of invoices were treated as "representative" instead of having each one read out by witnesses.
The charges stem from when Kelly was sole director and shareholder of legal services company Kelly Chambers Ltd in Dunedin.
The company was incorporated in November 2010 and placed in liquidation by Inland Revenue in August last year over "outstanding tax obligations".