AMSTERDAM, Oct 16 (Reuters) – The Dutch arm of accounting firm Deloitte said on Monday its Chief People and Quality Officer Rob Bergmans had quit after an internal investigation showed some employees had cheated in professional exams and learning modules.

Bergmans’ decision comes just three months after a similar move by two directors at KPMG Netherlands, who quit their jobs after an investigation there showed more than 100 employees had shared the answers to required exams.

Dutch financial markets watchdog AFM said it was “shocked” by the outcome of Deloitte’s investigation and urged the company to reveal all the facts.

“Twice in a row, exam fraud is shown at the top of major accountancy firms, where exemplary behaviour should be expected. That makes it all the more painful,” AFM director Hanzo van Beusekom said.

Deloitte said Bergmans’ conclusion was based on intermediary results of an investigation into all learning activities of around 14,000 employees in the past five years, which will be finalised towards the end of the year.

Deloitte did not provide the intermediary results, but said it respected Bergmans’ decision to leave.

The AFM urged all major accountancy firms in the Netherlands last year to investigate potential exam fraud in their organisations, after details of the cheating at KPMG emerged.

“This confirms we are dealing with a widespread phenomenon,” AFM’s Van Beusekom said in response to Deloitte’s statement.

“Domestically and abroad we have seen several cases of exam fraud in the accountancy sector. We will keep a close watch to make sure the behavioural change that is needed is implemented as soon as possible.”

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