Publicity notice

In terms of ICAS Rule 13.21, notice is hereby given that the ICAS Investigation Committee has found ICAS student Ranvir Menon liable to disciplinary action on the following grounds:

While sitting the Reporting and Performance 1 exam on 19 November 2024, Mr Menon dishonestly possessed and used unauthorised materials, in breach of ICAS’ Assessment Terms and Conditions and the fundamental principle of integrity contained in the Code of Ethics, and is liable to disciplinary action in terms of ICAS Rule 13.1.2.

Sanction

Under operation of Investigation Regulation 2.15.6 and 2.15.6, Mr Menon has accepted an order of exclusion from student membership, and a requirement to pay £965 towards the costs of the investigation.

Commentary

 • ICAS is a training and qualifications body for the Chartered Accountant (CA) qualification. To obtain the CA qualification and become a full ICAS Member, ICAS students must successfully complete a combination of practical work experience and assessments, usually over a three-year period.

• During the first syllabus of his CA qualification, Mr Menon undertook the Reporting and Performance 1 exam on 19 November 2024. The exam was an online assessment. Mr Menon sat the exam in his home, under the observation of live invigilation software. The assessment was closed book, meaning that material was not allowed to be brought into the exam setting.

• The invigilation software detected unauthorised materials on Mr Menon’s desk during the exam. After being questioned, he admitted that he brought prohibited materials into the exam setting with the intention of using them to cheat and knowing it was a breach of the Assessment Terms and Conditions.

• This behaviour was also a breach of the fundamental principle of integrity within the Code of Ethics, which requires an accountant to be straightforward and honest in all professional and business relationships. An ICAS student is bound by the Code of Ethics in the same way as an ICAS member.

• The Committee therefore concluded that the conduct was dishonest, and that it fell within the definition of ‘professional misconduct’ in the ICAS Rules. It constitutes a “serious act or default, whether in the course of carrying out professional work or otherwise likely to bring discredit to themselves, ICAS or the profession of accountancy, or any serious departure from the standards to be expected of a CA Student Member”.

• In reaching its decision on sanction, the Committee had regard to ICAS’ Sanctions Guidance. The Sanctions Guidance notes that: “Dishonesty, even when it does not result in direct harm or loss, undermines trust and confidence in ICAS and the accountancy profession. It is generally recognised that dishonesty comes at the top end of the spectrum of gravity for misconduct. Cases of proven dishonesty are likely to result in exclusion, unless there are remarkable or exceptional mitigating factors presented which would justify a lesser sanction”.

• As there were no remarkable or exceptional mitigating factors in this case, the Committee concluded that the only appropriate sanction was exclusion from student membership. Academic integrity is of vital importance to the reputation of ICAS and the accountancy profession. Instances of academic dishonesty have the potential to undermine trust and confidence in the profession and are therefore treated as very serious.