Member’s name: Mr Shaojun (Daniel) Tan
Date of Hearing: 6 April 2011
Division: New South Wales
Tribunal: Disciplinary Tribunal
On 6 April 2011 the Disciplinary Tribunal found Mr Shaojun (Daniel) Tan breached:
- Article 39(a)(ii)B. 1) of the Constitution in that he was guilty of "dishonourable practice in any profession
or undertaking", and
- Article 39(a)(ii)B. 2) of the Constitution in that he was guilty of "conduct derogatory to, or not in the best
interests of the Company or its Members",
in that in November 2011 Mr Tan sat a Corporate Accounting exam at an educational institution for a student and used a false identification card in that student’s name but with Mr Tan’s photograph. Mr Tan alleged he did not derive any monetary benefit from his actions. Mr Tan’s actions came to light when he queried administration staff as to what time a second exam was to be held, which he also proposed to take for the other student.
At the Hearing Mr Tan admitted the charges.
Penalties and costs
The Disciplinary Tribunal imposed the following penalty and costs:
- forfeiture of membership until 31 December 2014.
- as a condition of readmission, Mr Tan must first pass the Ethics & Governance Segment of the CPA Program within 2 months prior to any application for readmission.
- Mr Tan was ordered to pay costs of $579.
The Disciplinary Tribunal also ordered that the outcome be published and that Mr Tan be named. The Tribunal noted that “exceptional circumstances" set out in By-Law 5.8 which allows the Tribunal a discretion not to publish the outcome could not be relied upon by the Member in this instance as that By-Law specifically excludes conduct involving "dishonesty”.