學生的紀律處分
| Order Date | Respondent | Nature of complaint  | Sanction | 
|---|---|---|---|
| 16 November 2023 | Tan Ziwei Wong Ka Man Poon Chun Wa Choi Hiu WaLeung Ho Lam Press release: (ENG) (CHI) | Failure or neglect to observe, maintain or otherwise apply the fundamental principle of integrity under sections 110.1 A1(a) of the Code of Ethics for Professional Accountants; and being guilty of misconduct. 
 Tan, Wong, Poon, Choi and Leung are students registered under the Professional Accountants By-laws (Cap. 50A). They were found to have committed plagiarism by submitting identical (or in one case, nearly identical) work for a written assignment of the Law module of the conversion programme run by their former employer, a Certified Public Accountants firm. The CPA firm reported the case to the Institute. After considering the information available, the Institute lodged complaints against them under by-law 34(1). | Order: Reprimand Not eligible to sit for any examination of the Institute for a period of two years with effect from 14 December 2023 Penalty: - 
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