Allen S Fung CPA

Member’s name: Mr Allen S Fung CPA
Date of Hearing: 24 April 2013
Division: Queensland
Tribunal: Disciplinary Tribunal

On 24 July 2013 the Disciplinary Tribunal found Mr Allen S Fung breached:

• Article 39(a)(ii)A of the Constitution in that he breached section 140.1 of the Code of Ethics for Professional Accountants (APES 110)
• Article 39(a)(ii)B.2) of the Constitution in that he was "guilty of conduct which is derogatory to, or not in the best interest of the Company or its Members"

in filing an affidavit in a court proceeding in which he disclosed confidential information unfavourable to a former client.

Mr Fung attended the Disciplinary Tribunal Hearing and admitted the breaches. 

Penalty and Costs

The Disciplinary Tribunal imposed the penalty of:

• a severe reprimand
• that Mr Fung satisfactorily complete the Practice Management program (excluding the residential component) by 30 December 2014, a failure to do so to result in forfeiture of membership.

Mr Fung was also ordered to pay costs of $886.