Sheemal Sharon Naicker

Member's name: Miss Sheemal Sharon Naicker
Date of Hearing: 15 September 2020
Division: Fiji
Tribunal: Disciplinary Tribunal

On 15 September 2020 the Disciplinary Tribunal found that Miss Sheemal Sharon Naicker breached:

For Volume 1:

1. Article 39(a)(ii)(B)1) of the 14 May 2019 Constitution (the Constitution), when being found “guilty of dishonourable practice in any profession or undertaking” with respect to engaging in Academic Misconduct.
2. Article 39(a)(ii)(B)2) of the Constitution, when being found “guilty of conduct which is derogatory to, or not in the best interest of the Company or its Members” with respect to his failure to be honest and forthright about his Academic Misconduct.

For Volume 2:

1. Article 39(a)(ii)(B)1) of the 14 May 2019 Constitution (the Constitution), when being found “guilty of dishonourable practice in any profession or undertaking” with respect to engaging in Academic Misconduct.
2. Article 39(a)(ii)(B)2) of the Constitution, when being found “guilty of conduct which is derogatory to, or not in the best interest of the Company or its Members” with respect to his failure to be honest and forthright about his Academic Misconduct.

Miss Naicker attended the Disciplinary Tribunal Hearing and denied the Complaints for both Volumes.

Penalty and costs

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

For Volume 1:

• Complaints 1:
  • forfeiture of Miss Naicker’s CPA Australia membership for a period of three years
  • a fail to be recorded against Miss Naicker’s exam result of the Strategic Management Accounting Segment of the CPA Program
  • Miss Naicker must successfully complete the Ethics and Governance Segment of the CPA Program within the first year of readmission to membership.
• Complaint 2:
  • a severe reprimand.

For Volume 2:

• Complaints 1:
  • forfeiture of Miss Naicker's CPA Australia membership for a period of three years to be served concurrently with the outcome of Volume 1
  • a fail to be recorded against Miss Naicker's exam result of the Advanced Audit & Assurance Segment of the CPA Program
• Complaint 2:
  • a severe reprimand.

As the Complaints were sustained, Miss Naicker was ordered to pay CPA Australia's costs of $2577.14 AUD for Volume 1 and $2577.14 AUD for Volume 2.