A DELOITTE STUDENT fabricated a letter in an attempt to persuade his employer to allow him to retake his accountancy exams, an ICAEW tribunal has found.
Having twice failed an ICAEW exam, and set to have his contract with Deloitte terminated, Nahied Kabir produced a doctor’s letter to support his case for a third attempt. This was accepted, and Kabir passed.
However, he then failed a further three exams, producing a letter regarding his mother’s health in mitigation. However, this second letter was nearly identical to the first, though he claimed that her condition was similar to his. Deloitte terminated his employment.
Kabir told the tribunal that Deloitte had lacked understanding about his mother’s condition and failed to give him sufficient support.
With Kabir admitting the creation of the false document, the tribunal fined him £1,000 and declared him unfit to be an ICAEW member.
It said his dishonesty was of “the most severe kind”.
“The tribunal was unimpressed by the defendant attempting in his communication with the institute dated 4 August 2011 to criticise his employer and imply that somehow they were to blame for his actions,” the tribunal stated. “The tribunal was also unimpressed by the defendant’s use of his mother’s ill health as the reason to obtain advantage for himself.”
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