Linda Pang CPA
Content Summary
Member’s name: Ms Linda Pang CPA
Date of Hearing: 27 May 2019
Division: New Zealand
Tribunal: Disciplinary Tribunal
On 27 May 2019 the Disciplinary Tribunal found Ms Linda Pang breached:
Article 39(a)(ii)F of the Constitution in that she 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 finding by the New Zealand Institute of Chartered Accountants dated 21 December 2017, in that she had been found guilty of:
- conduct unbecoming an accountant; and/or
- negligence or incompetence in a professional capacity, and that this has been of such a degree or so frequent as to reflect on the member’s fitness to practice as an accountant or tends to bring the profession into disrepute; and/or
- breaching NZICA’s Rules and/or Code of Ethics.
Penalty and costs
Ms Pang was unable to attend the Disciplinary Tribunal. The Disciplinary Tribunal found the Complaint sustained and imposed the following penalty:
- a severe reprimand.
Ms Pang was ordered to pay CPA Australia’s costs of NZ$2763.98.