Her Xin Low | CPA Australia

Member’s name: Her Xin Low
Date of Hearing: 1 December 2022
Division: Malaysia
Tribunal: Disciplinary Tribunal

On 1 December 2022, the Disciplinary Tribunal found that Mr Her Xin Low breached Article 36(a) of the 11 May 2022 Constitution (“the Constitution”) in that Mr Low had:

“committed, participated in or been involved with an Adverse Event” as defined in Article 76(d)(ii) of the Constitution, as having “engaged in conduct which is derogatory to, or not in the best interests of, the Company or its Members” with respect to his engaging in academic misconduct, during a Financial Reporting exam by using a mobile phone.

Mr Low attended the Disciplinary Tribunal Hearing and he admitted the Complaint.

Penalty and Costs:

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

Forfeiture of membership for two years from 1 December 2022.
A fail to be recorded against his exam for the Financial Reporting Segment of the CPA Program.

The Member was ordered to pay CPA Australia’s costs of AUD$2,581.01.