CHARTEREDCERTIFIEDACCOUNTANTS.PDFVIP

DISCIPLINARY COMMITTEE OF THE ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS REASONS FOR DECISION In the matter of: Miss Wu Yue Heard on: 2 July 2015 Location: ACCA’s Offices, 29 Lincoln’s Inn Fields, London, WC2A 3EE Committee: Mr Chris Chapman (Chairman), Mr Jonathan Beckerlegge (Accountant) and Mrs Suzanne McCarthy (Lay) Legal Adviser: Mr Alastair McFarlane Persons present and capacity: Ms Sarah Cawley-Wilkinson (Case Presenter on behalf of ACCA) and Ms Amrita Tooray (Committee Officer) 1. ACCA was represented by Ms Cawley-Wilkinson. Miss Wu Yue did not appear and was not represented. The Committee had before it a bundle of papers, numbered pages 1 - 52 and service bundles numbered pages 1 -11 and page 12. SERVICE/ PROCEEDING IN ABSENCE 2. Having considered the service bundles, the Committee was satisfied that notice of the hearing was served on Miss Wu Yue in accordance with the Complaints and Disciplinary Regulations 2014. 3. The Committee next considered whether it was in the interests of justice to proceed in Miss Wu Yue’s absence. The Committee accepted the advice of the Legal Adviser. The Committee was mindful that Miss Wu Yue had a right to attend the hearing and to participate and that the discretion to proceed in the absence of the student must be exercised with the utmost care and caution. 4. The Committee noted that ACCA’s notice dated 26 March 2015 to Miss Wu Yue registered address in China, offered her the opportunity of attending via video or telephone link with the costs being met by ACCA. Miss Wu Yue has not availed h