Nii Quei

Member’s name: Nii Quei
Date of Hearing: 25 March 2025
Division: United States
Tribunal: One Person

On 25 March 2025, the One Person Tribunal found Mr Nii Quei breached CPA Australia’s 11 May 2022 Constitution:

• Article 36(a), in that he “committed, participated in or been involved with an Adverse Event” as defined in Article 76(d)(ii), as having “engaged in conduct which is derogatory to, or not in the best interests of, the Company or its Members” with respect to him engaging in academic misconduct during an Advanced Audit and Assurance exam.
• Article 36(a), in that he “committed, participated in or been involved with an Adverse Event” as defined in Article 76(d)(ii), as having “engaged in conduct which is derogatory to, or not in the best interests of, the Company or its Members” with respect to him engaging in academic misconduct during a Strategic Management Accounting exam.
• Article 36(a), in that he “committed, participated in or been involved with an Adverse Event” as defined in Article 76(d)(ii), as having “engaged in conduct which is derogatory to, or not in the best interests of, the Company or its Members” with respect to him engaging in academic misconduct during a Financial Reporting exam.
• Article 36(a), in that he “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)” by failing to comply with By-Law 5.2(a)(iii) of the 1 January 2024 By-Laws that required a satisfactory explanation in writing with respect to matters referred to in the Complaint.

Mr Nii Quei did not attend the One Person Tribunal Hearing and denial of each complaint was entered on his behalf.

Penalty and Costs:

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

Complaints 1, 2 and 3:

• Forfeiture of membership, not eligible for readmission for a period of 4 years per complaint from 25 March 2025. The three terms will be served concurrently.
• Failures to be recorded against his exam results for the Advanced Auditing and Assurance, Strategic Management Accounting, and Financial Reporting Segments of the CPA Program. 

Complaint 4:

• A severe reprimand.
• A Fine of AUD$2,000.00.

The Member was ordered to pay CPA Australia’s costs of AUD$12,580.91.