Rat Phallek

Member’s name: Rat Phallek
Date of Hearing: 23 July 2026
Division: Overseas
Tribunal: Disciplinary

On 23 July 2026 the Disciplinary Tribunal found Ms Rat Phallek breached CPA Australia’s 11 May 2022 Constitution (the Constitution) Article 36(a), in that she had “committed, participated in or been involved with an Adverse Event” as defined in:

Complaint 1
Article 76(d)(ii) of the Constitution, as having “engaged in conduct which is derogatory to, or not in the best interests of, the Company or its Members” by applying for membership of Kampuchea Institute of Certified Public Accountants and Auditors based upon a Certificate of Membership from CPA Australia that was not genuine.

Background
In or about February 2026, Ms Phallek applied for membership of Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA).  She provided a Membership Certificate purporting to be from CPA Australia that stated she had been a Member since 18 August 2025 and that she had the designation of CPA. She did not have the Membership Status of CPA and her joining date was incorrect.  The membership number quoted was not her membership number.  The Membership Certificate was not genuine.

Decision
Ms Phallek attended the Disciplinary Tribunal hearing and admitted the Complaint.  The Disciplinary Tribunal considered the evidence before it and the Member’s admission and found the Complaint sustained.

Penalty and Conditions
The Disciplinary Tribunal considered Ms Phallek’s assertion that she had been the victim of a scam. However, it found that she remained responsible for using a document that was not genuine.  The Tribunal determined that the Member’s conduct was not merely careless; rather, it demonstrated a lack of honesty and integrity. Accordingly, the Tribunal concluded that she was not a fit and proper person to remain a Member and that her conduct had brought the profession into disrepute.  

The Disciplinary Tribunal imposed the following penalty:
• Forfeiture of membership, not eligible for readmission.
• That the GMPC advise the KICPAA of the Determination.  

Costs
Ms Phallek was ordered to pay CPA Australia’s costs of $11,462.50.