A student accountant at Deloitte who fabricated a letter from a doctor to provide an excuse for failing professional exams is unfit to be a member of the ICAEW, a disciplinary committee has ruled.
Nahied Kabir, a provisional member of the ICAEW, was employed by the Big Four firm on a training contract.
It stipulated that Kabir could have two attempts at passing a professional exam, which, if failed, would entitle the employer to terminate the training contract. Kabir failed the exam twice while at Deloitte.
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