Vishal Sharma

Member’s name: Vishal Sharma
Date of Hearing: 2 June 2015
Division: Indonesia
Tribunal: Disciplinary Tribunal

On 2 June 2015 the Disciplinary Tribunal found Mr Vishal Sharma breached 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 interests of the Company or its Members’ when preparing for the CPA Program Global Strategy and Leadership exam to be held in October 2014.

Mr Sharma had emailed members of his study group who had previously sat that exam, requesting they provide him with the exam questions.

As a result of this conduct, CPA Australia suspended Mr Sharma’s Membership on 23 October 2014.

Mr Sharma attended the Disciplinary Tribunal Hearing by teleconference and admitted the Complaint.

Penalty and costs 

The Disciplinary Tribunal found the Complaint sustained and imposed the following penalties

• suspension of Membership to continue until 31 December 2015
• at the expiration of the period of suspension and prior to any application for readmission to Membership, Mr Sharma must first complete the Global Strategy and Leadership exam as a non Member.

Mr Sharma was ordered to pay CPA Australia’s costs of AUD$577.86.