Yao Liu

Member's name: Mr Yao Liu
Date of Hearing: 8 September 2020
Division: New South Wales
Tribunal: Disciplinary Tribunal

On 8 September 2020 the Disciplinary Tribunal found that Mr Liu breached:

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.

Mr Liu attended the Disciplinary Tribunal Hearing and admitted Complaint 1 and denied Complaint 2.

Penalty and costs

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

• Complaints 1:
  • forfeiture of Mr Liu's CPA Australia membership for a period of 24 months
  • a fail to be recorded against Mr Liu's exam result of the Advanced Audit & Assurance Segment of the CPA Program
  • Mr Liu 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.

As the Complaints were sustained, Mr Liu was ordered to pay CPA Australia's costs of $2458.