Chin Ping Phang CPA

Member’s name: Mr Chin Ping Phang CPA
Date of Hearing: 7 March 2019
Division: New South Wales
Tribunal: Disciplinary Tribunal

On 7 March 2019 the Disciplinary Tribunal found Mr Chin Ping Phang:

1. breached Article 39(a)(ii)F of the 28 April 2014 Constitution, in that he had, ‘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 (MIA) on 28 September 2017, which found Mr Phang committed an act amounting to “unprofessional conduct” and imposed a fine on him in the sum of RM 3000.00, costs of RM 2,000.00 and ordered him to attend a course conducted by the MIA on Audit Quality Enhancement Program
2. as set out in Article 39(a)(ii)A of the 28 April 2014 Constitution breached By-Law 5.2(a)(ii) which provides:
   
   (a) As soon as reasonably expedient after allocation of a Complaint to him or her, the PCO must:
   
   (i) Notify the Member concerned of the Complaint
   
   (ii) Request the Member to provide a satisfactory explanation with respect to the matters referred to in the Complaint. If a Member fails to provide a satisfactory explanation in writing with respect to the matters referred to in the Complaint within 10 Business Days (or such further period as agreed with the PCO) of receipt of a request by the PCO, the GMPC may proceed to make an assessment under By-Law 5.3 on the material before him or her without further communication with the Member and the Member will be in breach of By-Law 5.2(a), which breach must be dealt with concurrently with the Complaint’,
   
   in failing to provide a satisfactory explanation in writing, with respect to the matters in the Complaint by 17 July 2018, or at all.

Mr Phang attended the Disciplinary Tribunal Hearing and admitted the first Complaint but denied the second Complaint.

Penalty and costs

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

In relation to the adverse finding by the MIA:

• a severe reprimand
• Mr Phang must complete a Quality Review by 31 December 2019, for successful compliance to be no later than 30 June 2020 or as agreed to by the General Manager Professional Conduct. A failure to successfully complete the QR to result in automatic forfeiture of membership.

In relation to his failure to respond to requests made by the PCO:

• a severe reprimand
• a fine in the amount of $1000
• undertake to provide supporting documents requested by CPA Australia in the email dated 8 May 2018, to the satisfaction of the General Manager Professional Conduct.

Mr Phang was ordered to pay CPA Australia’s costs of $2534.35.