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CHARTEREDCERTIFIEDACCOUNTANTS
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
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