In the last disciplinary case of 2023 ACCA student Ashish Khanal (of Kathmandu, Nepal) has been removed from the student register and order to pay costs of Ā£7,600, after he submitted inaccurate exam records and then sent emails to ACCA which contained photographs of naked male genitalia!
To make matters worse, he then made derogatory comments and threatened violence towards an ACCA senior investigating officer.
It didnāt stop there either, as Khanal then sent more emails to ACCA in which he continued to use āinappropriate languageā.
Khanal had originally told ACCA he had passed some of the exams when in fact he had failed them. When questioned he denied altering the document and emailed ACCA stating: āI hereby abide you that I am no longer interested in f**king d**ks like you. Please delete my account, If possible refund the money and fees to my Company A. I am not interested in you deadlog suckers. F**k off!ā
Three months later he sent an email to ACCA to which he attached a photograph of erect male genitalia and stated, āSuck my d**k Motherf**kersā.
In later correspondence Khanal admitted to sending the images and in fact said he had taken them from Google. The disciplinary committee regarded his behaviour as both shocking and deplorable, and not surprisingly said he broke ACCAās code of ethics and behaviour.
It was also judged he had brought the profession into disrepute.