Kwan Lap (Dennis) Wong
Content Summary
Member’s name: Mr Kwan Lap (Dennis) Wong
Date of Hearing: 29 July 2014
Division: Queensland
Tribunal: Disciplinary Tribunal
On 29 July 2014 the Disciplinary Tribunal determined that contrary to Article (a)(ii)B.1) of the Constitution,
Mr Kwan Lap Wong was guilty of "dishonourable practice in any profession or undertaking" when sitting the CPA Program professional level Advanced Audit and Assurance exam on 25 October 2013.
The Disciplinary Tribunal found that Mr Wong copied by hand extracts of 15 of the 90 multiple choice questions from that exam paper in breach of CPA Australia’s Exam Guidelines and Academic Misconduct Policy.
Mr Wong attended the Disciplinary Tribunal Hearing and admitted the breach.
Penalty and costs
The Disciplinary Tribunal found the Complaint sustained and imposed the penalty of forfeiture of Membership and that Mr Wong not be entitled to readmission to membership until 1 July 2016.
The Disciplinary Tribunal also ordered that a fail be recorded against that exam result.
The Disciplinary Tribunal further determined that Mr Wong be given an extension of two years from 1 July 2016 to complete the CPA Program.
Mr Wong was also ordered to pay costs of $629.25.
