Kun Lun Kong

Member’s name: Kun Lun Kong
Date of Hearing: 26 June 2024
Division: Hong Kong
Tribunal: One Person Tribunal

On 26 June 2024, the One Person Tribunal found Mr Kun Lun Kong breached CPA Australia’s 11 May 2022 Constitution:

• Article 36(a) when he had “committed, participated in or been involved with an Adverse Event” as defined in Article 76(d) as having “engaged in (i) dishonourable practice in any profession or undertaking; or (ii) conduct which is derogatory to, or not in the best interests of, the Company or its Members” when engaging in academic misconduct by using a mobile phone without permission and/or attempting to conceal an unauthorised device and/or moving outside the webcam’s field of view.
• Article 36(a) when he “committed, participated in or been involved with an Adverse Event” as defined in Article 76(d) as having “engaged in (i) dishonourable practice in any profession or undertaking; or (ii) conduct which is derogatory to, or not in the best interests of, the Company or its Members” in regard to his failure to be honest and forthright about his academic misconduct.

Mr Kong admitted the Complaints prior to the convening of the Disciplinary Tribunal and consented to the Determination and imposition of the penalty below.

Penalty and Costs:

The One Person Tribunal imposed the following penalties:

Complaint 1:

• Forfeiture of membership, not eligible for readmission for 1 year.
• A fail to be recorded for the “Strategic Management Accounting” Segment of the CPA Program.
• Prior to any application for readmission to membership, Mr Kong must successfully complete the on-line module “Ethical Dilemmas in Accounting: A Practical Perspective”, or its equivalent as determined by the General Manager Professional Conduct.

Complaint 2:

• No penalty.

Mr Kong was ordered to pay a contribution to CPA Australia’s costs of $7,128.