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Student Disciplinary Orders

Order Date
Respondent             
Nature of complaint
Sanction
16 November 2023 Tan Ziwei

Wong Ka Man

Poon Chun Wa

Choi Hiu Wa

Leung Ho Lam

Press release:
(ENG)
(CHI)
Failure or neglect to observe, maintain or otherwise apply the fundamental principle of integrity under sections 110.1 A1(a) of the Code of Ethics for Professional Accountants; and being guilty of misconduct.

 

Tan, Wong, Poon, Choi and Leung are students registered under the Professional Accountants By-laws (Cap. 50A). They were found to have committed plagiarism by submitting identical (or in one case, nearly identical) work for a written assignment of the Law module of the conversion programme run by their former employer, a Certified Public Accountants firm. The CPA firm reported the case to the Institute.  After considering the information available, the Institute lodged complaints against them under by-law 34(1).

Order:

Reprimand

Not eligible to sit for any examination of the Institute for a period of two years with effect from 14 December 2023


Penalty:

-


Costs:
HK$15,375

Order and Reasons for Decision

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