Pak Kei Ho

Member’s name: Pak Kei Ho
Date of Hearing: 23 November 2021
Division: Hong Kong
Tribunal: Disciplinary Tribunal

On 23 November 2021, the Disciplinary Tribunal found that Mr Pak Kei Ho breached CPA Australia’s 14 May 2019 Constitution:

1. Article 39(a)(ii)(B)1), in that he had “been guilty of dishonourable practice in any profession or undertaking” with respect to engaging in academic misconduct.
2. Article 39(a)(ii)(B)2), in that he had “been guilty of conduct, which is derogatory to, or not in the best interest of the Company or its Members” with respect to the failure to be honest and forthright about his academic misconduct.

Mr Ho attended the Disciplinary Tribunal Hearing and denied the Complaints. 

Penalty and costs:

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

Complaint 1:

• forfeiture of membership for a period of 3 years
• a fail to be recorded against the exam result of the Strategic Management Accounting Segment for Semester 1 2021.
• 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 Ho was ordered to pay a contribution to CPA Australia’s costs of A$2,570.80.