Kok Wah Chong FCPA

Member’s name: Kok Wah Chong FCPA
Date of Hearing: 28 November 2018
Division: Malaysia
Tribunal: Disciplinary Tribunal

On 28 November 2018 the Disciplinary Tribunal found Mr Chong Kok Wah breached:

1. Article 39(a)(iii)F of the Constitution in that he has, ‘been the subject of an adverse finding that has not been overturned on appeal in relation to the Member’s conduct, competence or recognition by any Court, professional body, statutory or other regulatory authority in any jurisdiction’ in respect of a Decision of the Disciplinary Committee of the Malaysian Institute of Accountants on 12 April 2018 which found Mr Chong through his practice, ‘had been rated as ‘unsatisfactory’ as indicated in the follow up review report dated 9 February 2015 which detailed the weaknesses in the audit work performed’.
2. Article 39(a)(ii)A of the Constitution in that he ‘breached this Constitution (or the constitution of the Company in force immediately before the Amending Date), By-Laws, Code of Professional Conduct or the Applicable Regulations’ in that he breached By-Law 5.2(b)(ii), which provides:
   
   (b) A PCO may at any time request a Complainant or Member to provide further information (either in writing, in person or over the telephone) in respect of the Complaint. Where any such request is made:
   (i) ...
   (ii) a Member must provide the requested information within 10 Business Days (or such further period as may be agreed with the PCO), failing which, the Member will be in breach of this By-Law 5.2(b), which breach must be dealt with concurrently with the Complaint,
   
   in failing to provide the requested information to the PCO within 10 Business Days, by the extended date of 22 August 2018, or at all.
   

Mr Chong did not attend the Disciplinary Tribunal Hearing and a denial of the Complaints were entered on his behalf.

Penalty and costs

The Disciplinary Tribunal found the Complaint sustained and imposed the following penalty:

• In relation to the adverse finding by the MIA: a severe reprimand
• In relation to his failure to respond to requests made by the PCO:
  • a severe reprimand
  • a fine in the amount of RM 3000.

Mr Chong was ordered to pay CPA Australia’s costs of RM 1887.10.