Complaints against registered students

Notwithstanding the commencement of the further regulatory reform from 1 October 2022, the oversight of QP student discipline remains a responsibility and function of the Institute. 

Improper conduct by registered students concerning qualification and examination matters will be handled by the Qualification and Examinations Board.  

To deal with other complaints which fall under By-law 34 of the Professional Accountants By-laws against a registered student, the Council may constitute a Student Disciplinary Committee under a fair complaint handling and disciplinary mechanism. These complaints include where a registered student: 

(a) has been convicted of perjury;
(b) has been convicted in Hong Kong or elsewhere of any offence involving dishonesty;
(c) has been guilty of misconduct in carrying out his duties;
(d) has been guilty of conduct which renders the student unfit to become a certificate public accountant; or
(e) has refused, or neglected without reasonable excuse, to comply with the By-laws that are applicable to the student.

The most severe penalty that the Student Disciplinary Committee may impose under By-law 35 is the removal of the registered student from the register.

To lodge a complaints against a HKICPA registered student, please send an email to studentcomplaint@hkicpa.org.hk with your contact information, providing the details of the student under complaint, detailing factual circumstances of the matters leading to your complaint and any supporting documents.