Wee Ming Koh

Content Summary

Member’s name: Mr Wee Ming Koh
Date of hearing: 8 August 2023
Division: Singapore
Tribunal: One Person Tribunal

On 8 August 2023, the One Person Tribunal found Mr Wee Ming Koh breached:

CPA Australia’s Constitution of 14 May 2019 Article 39(a)(ii)(A), by having “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 4.2 of the 29 May 2020 By-Laws (By-Laws) in failing to produce for inspection a record of the Continuing Professional Development (CPD) Activities in a triennium, with By- Law 4.2 providing:

“Each member undertaking continuing professional development must:

(a) Maintain a record of the precise nature of their Continuing Professional Development, including date, time expended and topics covered;
Retain such record for at least 12 months after the end of the relevant triennium; and
Produce such record to an officer of CPA Australia for inspection upon request.

CPA Australia’s Constitution of 11 May 2022 Article 36(a) in that he has “committed, participated in or been involved with an Adverse Event” as defined in Article 76(c) as having “breached this Constitution (or a constitution of the Company in force from time to time before the Amending Date), By-Laws, Code of Professional Conduct or the Applicable Regulations in breaching By-Law 5.2(a)(ii) of the 31 March 2023 By-Laws (By-Laws) that provides:

as soon as reasonably expedient after the 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.

Mr Koh did not attend the One Person Tribunal Hearing and a denial of the complaints was entered on his behalf.

Penalty and costs:

The One Person Tribunal found the Complaints sustained and imposed the following penalties:

Complaint 1:

Forfeiture of membership
A condition of readmission to membership is that Mr Koh must provide evidence he has undertaken a minimum of 40 hours of CPD activities in the year immediately preceding the date of his application for readmission.

Complaint 2:

A severe reprimand.

A fine of AUD $2,000.

The Member was ordered to pay a contribution to CPA Australia’s costs of $2,458.

Content Summary

Discover more

Fee disputes

Outcome of disciplinary hearings 2011

Outcome of disciplinary hearings 2013

Outcome of disciplinary hearings 2017

Outcome of disciplinary hearings 2012

Member Engagement Survey 2024