Kit Yee Ng

Member's name: Miss Kit Yee Ng
Date of Hearing: 7 July 2020
Division: Hong Kong
Tribunal: One Person Tribunal

On 7 July 2020 the One Person Tribunal found that Miss Kit Yee Ng breached:

• Article 39(a)(ii)A of the Constitution in that she “breached the 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 Miss Ng breached By-Law 4.2 that provides:
  “Each Member undertaking continuing professional development must:
  1. maintain a record of the precise nature of him or her continuing professional development, including date, time expended and topics covered;…
  3. produce such record to an officer of CPA Australia for inspection upon request.”
• By-Law 5.2(a)(ii) in failing to provide a satisfactory written explanation in writing to Professional Conduct by 18 February 2019 or at all.

Miss Ng did not attend the One Person Tribunal Hearing and denial of the Complaints were entered on her behalf.

Penalty and costs

The One Person Tribunal found the Complaints sustained and imposed the following penalties:

• In relation to her CPD requirements, forfeiture of membership and Miss Ng is not entitled to readmission of Membership until she first:
  • provides evidence that she has undertaken a minimum of 40 hours of Continuous Professional Development in the year immediately preceding the date of her application.
• In relation to her failure to respond to Professional Conduct:
  • a fine of $5400.38 HKD.

Miss Ng was ordered to pay CPA Australia's costs of $4923.50 HKD prior to any application for readmission.