Ethical breaches – TPS examinations

By Ian Robertson CA

19 January 2016

In October 2015, CA Student Members were advised of an ongoing disciplinary investigation into unauthorised access of TPS examination results in July 2015.

Working closely with our Firms, we were able to identify how instructions to access results early were circulated so quickly within the student community. On admitting to being the source of these instructions, an individual CA Student Member was referred to the ICAS Investigation Committee.

Following a detailed inquiry, the Investigation Committee determined that this student had acted contrary to the fundamental principles of integrity and professional behaviour in the ICAS Code of Ethics. While no sanction was imposed, the student was found liable to disciplinary action on the grounds of unsatisfactory professional conduct.

On reviewing the relevant evidence, the Investigation Committee was very concerned to note that large numbers of CA Student Members chose to access results early when they knew, or ought to have known, that this was not appropriate.

While the Investigation Committee has decided not to take action in respect of any other student, it wishes to advise all CA Student Members, in the strongest terms possible, that such behaviour is considered to be entirely at odds with the principles and values expected of future members of the accountancy profession.

Any future unauthorised access of examination results will be treated seriously and is likely to be referred to the Investigation Committee to consider the individual’s continued training with ICAS.

Yours sincerely,

Ian Robertson CA,
Convener of the Investigation Committee


  • CA Students
  • Exams

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