Disciplinary committee.

The disciplinary committee considered a complaint of misconduct against registered student Piyush Dosa that he had failed to comply with the laws of the institute by cheating in the Financial Analysis exam at the Maputo exam centre in Mozambique. The allegations--(i) having notes or documents on his desk during the exam; (ii) bringing notes/writing paper or documents into the exam and/or failing to leave his notes/writing paper or documents in the designated area, contrary to the relevant exam rules; and (iii) therefore acting in a manner that might bring discredit to the institute--were found proved.

To mark the seriousness with which this particular type of misconduct is regarded, the committee decided that the most appropriate sanction was for Dosa's student registration to be cancelled. When considering costs, the committee concluded that Dosa should contribute approximately two-thirds of the costs of the proceedings--in this case, 2,000 [pounds sterling].

The disciplinary committee considered a complaint of misconduct against Robert John Asher FCMA that, when visiting his clients' premises, he had failed to comply with the laws of the institute (i) by acting contrary to section 150 of the CIMA code of ethics ("professional behaviour"), and/or in an unprofessional manner and/or a manner inconsistent with the good reputation of the profession, by inappropriately requesting from his clients payment of an outstanding invoice and threatening legal proceedings if the invoice was not paid by 5pm that day; and (ii) by acting contrary to section 140 of the CIMA code of ethics ("confidentiality"), and/or in an unprofessional manner and/ or a manner inconsistent with the good reputation of the profession, by discussing the affairs of his clients in public in their business premises in that he inappropriately disclosed in public that there was an outstanding invoice.

The committee found Asher guilty of misconduct. In deciding what sanction to impose it took account of matters including his admission of misconduct in respect of part (i) of the complaint; that it had been an isolated incident at the minor end of the scale (although the breaches of the rules were not merely technical); and that it appeared to have been an impulsive action, somewhat provoked.

But, as he was an experienced accountant, chasing three times for payment of an invoice within only ten days of its delivery was considered somewhat excessive by the committee. Other concerns included the method of approach by Asher, which meant that it would be difficult to achieve confidentiality where his clients' customers were likely to be present. In consequence, the committee decided that the appropriate sanction was a reprimand and that Asher should make a significant contribution towards the costs of the hearing--the contribution to be 2,500 [pounds sterling].