Chi Ching Ng

Member’s name: Mr Chi Ching Ng CPA
Date of Hearing: 5 May 2021
Division: Hong Kong
Tribunal: Disciplinary Tribunal

On 5 May 2021 the Disciplinary Tribunal found Mr Chi Ching Ng breached the 22 May 2018 Constitution:

1. Article 39(a)(ii)(F) as he has “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 decision of the Hong Kong Institute of Certified Public Accountants dated 1 April 2019 that removed Mr Ng from the register of certified public accountants for 12 months and ordered that him pay costs.
2. Article 39(a)(ii)(A) as he “breached this Constitution (or the constitution of the Company in force immediately before the Amending Date), By-Laws, Code of Professional Conduct or the Applicable Regulations” by breaching By-Law 5.2(a)(ii) of the 1 April 2019 By-Laws that provide:

   (a) As soon as reasonably expedient after allocation of a Complaint to him or her, the PCO must: …

   (ii) require the Member to provide a satisfactory explanation with respect to the matters referred to in the Complaint. If a Member fails to provide a satisfactory explanation in writing with respect to the matters referred to in the Complaint within 10 Business Days (or such further period as agreed with the PCO) of receipt of a request by the PCO, the GMPC may proceed to make an assessment under By-Law 5.3 on the material before him or her without further communication with the Member and the Member will be in breach of By-Law 5.2(a), which breach must be dealt with concurrently with the Complaint.

In having been notified by the PCO of the Complaint by way of letter and email dated 8 August 2019, Mr Ng failed to provide a satisfactory explanation in response to the Complaint within 10 business days, by 23 August 2019 or further periods allowed by the PCO, or at all.

Mr Ng did not attend the Disciplinary Tribunal Hearing and a denial of the complaints was entered on his behalf.

Penalty and Costs:

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

• Complaint 1
  
  • severe reprimand
• Complaint 2
  
  • severe reprimand
  • a fine of $2000.

The Member was ordered to pay CPA Australia’s costs of $2462.24.