Khieng (Kevin) Chiv | CPA Australia

Content Summary

Member’s name: Mr Khieng (Kevin) Chiv
Date of Hearing: 6 October 2020
Division: New Zealand
Tribunal: Disciplinary Tribunal

On 6 October 2020 the Disciplinary Tribunal found Mr Khieng (Kevin) Chiv breached:

Complaints 1 and 2:

Article 39(a)(ii)(F) of the 14 May 2019 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”
1. in respect of a Disciplinary Tribunal determination by the New Zealand Institute of Chartered Accountants Appeals Council by way of decision dated 12 March 2020
2. in respect of a decision of the Immigration Advisers Complaints and Disciplinary Tribunal dated 21 October 2019.
Complaint 3:

Article 39(a)(iii) of the 22 May 2018 Constitution in that he “was Closely Associated with a Practice Entity which has become Insolvent.”
Complaints 4, 5 and 6:

Article 39(a)(ii)A of the Constitution in that he:
1. breached By-Law 5.2(a)(ii) and 5.2(b) for failing to respond to a Complaint about him and provide further information when requested within 10 business days or at all.

Mr Chiv attended the Disciplinary Tribunal hearing with a support person and admitted the Complaints.

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

Complaint 5:
- a severe reprimand for each Complaint
- a fine of $2000 for each Complaint.

The Disciplinary Tribunal imposed the following conditions:

Mr Chiv is not eligible for re-admission until 6 October 2022
If Mr Chiv is providing Public Accounting Services, he must provide evidence of a Public Practice Certificate from either CAANZ or CPA Australia.

Prior to any application for readmission, Mr Chiv must first pay the fines and costs. Mr Chiv was ordered to pay CPA Australia’s costs of $2450.04.