On 30 August 2012, the Disciplinary Committee of the Association of Chartered Certified Accountants (ACCA) found the following allegations proved against a student, Mr Irek Ho Man King of Wanchai, Hong Kong Special Administrative Region of the People's Republic of China.
  Allegation 1
  Pursuant to bye-law 8(a)(i) Mr Ho Man King is guilty of misconduct by reason of using or intending to use materials not    authorised by the Registrar in order to gain an unfair advantage in an examination on 14 December 2010, contrary to Examination Regulation 3 and/or the Fundamental Principle of Integrity.
  Allegation 2
  Pursuant to bye-law 8(a)(iii) Mr Ho Man King has breached Examination Regulation 3 by reason of taking to and/or possessing at his examination desk materials not authorised by the Registrar in the form of notes during the course of an examination on 14 December 2010.
  Mr Ho Man King attended the hearing via telephone conference and was assisted by a translator, but was not represented.
  The Committee ordered that Mr Ho Man King be removed from the student register in respect of allegation 1, severely reprimanded in respect of allegation 2 and pay costs of  ?1,058.
  ACCA regulations require ACCA to publish the Committee's findings and orders by way of a press release naming the relevant person, as soon as the order has become effective. The Committee has discretion as to which publications the press release should be sent, and discretion in exceptional circumstances to direct that the relevant person is not named. The Committee ordered that a press release be issued to ACCA's website and the local press, referring to Mr Ho Man King by name.
  Mr Ho Man King was notified of this decision and gave notice of appeal against the decision of the Disciplinary Committee.
  The Appeal Committee convened on 29 October 2013 to consider Mr Ho Man King's application for permission to appeal.
  The Committee refused permission to appeal. The Committee further ordered that Mr Ho Man King pay costs of  ?400.  
    
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