Proceedings & Penalties
Members, graduates and students of the Institute shall observe the highest standards of professional conduct and ethical behavior in all their work and activities, and abide by the following regulations of the Institute (where applicable):
The Institute adopts a three-tier independent disciplinary structure to handle disciplinary matters, i.e. the Investigation Group, the Disciplinary Tribunal and the Appeal Tribunal. The powers and responsibilities of the respective disciplinary bodies are stipulated in Articles 40 to 45 of the Institute’s Articles of Association.
Pursuant to Article 44 of the Articles of Association of the Institute, the penalties which may be imposed by the Disciplinary Tribunal as part of its decision referred to in Article 43(4) may include any one or more of the following:
- exclude the Member, Graduate or Student concerned from membership or graduateship (as the case may be);
- remove his name from the appropriate register;
- call for and accept the resignation of the Member, Graduate or Student;
- suspend all or any of his rights of membership or graduateship including the right to hold any particular class of membership or graduateship or designation (with or without liability for continuing payment of annual subscriptions);
- cancel and call for the return of any certificate;
- impose a fine payable by the Member, Graduate or Student;
- reprimand the Member, Graduate or Student; and
- order the Member, Graduate or Student to pay costs of investigation and disciplinary proceedings of such amount as the Tribunal may deem fit.
The penalties are in all cases without prejudice to the rights of the Institute to recover any arrears of subscription or any monies due from the Member, Graduate or Student to the Institute. The decision shall also include a ruling as to whether and by what means any penalty to be imposed shall be given publicity and if so whether the Member, Graduate or Student shall be named.
Lodge a Complaint
If you would like to lodge a complaint against a member/graduate/student of the Institute, please file your complaint by completing, signing and submitting the Complaint Form.
- by post or by hand to ‘Secretary, Investigation Group, The Taxation Institute of Hong Kong at 21/F, Kam Sang Building, 255-257 Des Voeux Road Central, Hong Kong’, marking ‘Private and Confidential’ on the envelope;
- by email to the Secretary at email@example.com; or
- by fax to the Secretary at fax no.: (852) 2523 1263.
- If a complaint is received by the Institute in respect of any one or more of the matters described in Article 42(1) of the Articles of Association, the Chairman of the Investigation Group shall consider whether any Investigation Group should be established in respect of the complaint received.
- The Institute will generally only handle a complaint with the complainant’s name and contact details, unless an anonymous complaint is of a serious nature or relates to possible commission of a criminal offence. Limited efforts will be devoted to investigate the validity of any anonymous complaint.
- The Institute will not be able to handle your complaint if the matter is unsubstantiated; the information provided by you is incomplete; or the alleged offence does not fall within the Institute’s jurisdiction.
- If the complaint relates to any pending or current legal action or criminal proceedings, no investigation will be carried out in respect of such a complaint so as to avoid any potential conflict with or hindrance on the relevant legal action or proceedings.
Disciplinary Orders and Decisions
The Disciplinary Tribunal of the Institute shall, in respect of cases heard by it, make its decision. This shall contain details of the charge, a summary of all evidence and submissions adduced or made at each hearing, the finding reached in respect of such charge, a statement of reasons for those findings, the penalty or penalties, if any, that shall be imposed by the Disciplinary Tribunal in respect of any charge found proved and a ruling as to whether and by what means there should be any publication of the decision or any matter relating thereto.
Subject to the right of appeal in Article 45, a decision of the Disciplinary Tribunal is final and binding on all parties and will be reported to the Council and recorded by the Secretary.
If the Disciplinary Tribunal decides that the case shall be published on the Institute’s website, it shall be published as follows:
List of Certified Tax Advisers (CTA) / members / graduates/ students suspended from CTA / membership / graduateship / studentship register
|Date of Suspension||Name||Nature||Expiry of Suspension|
|22 Dec 2020||Mok Wing Kai, Henry||All rights of membership including the right to hold any designations be suspended for one (1) year (with liability for continuing payment of annual subscriptions) under Article 44(1)(iv) of the Institute’s Articles of Association||21 Dec 2021|
List of Certified Tax Advisers (CTA) / members / graduates/ students removed from CTA / membership / graduateship / studentship register
|Date of Removal||Name||Nature|
|31 Dec 2019||Ip Wing Lun, Allan||In breach of Articles 42(1)(ii) and 42(1)(iii) of the Institute’s Articles of Association|