Categories: Complaints & Sanctions, DecisionsPublished On: 21/04/2025

Krishnan Nachiappen (9378) being a partner of Messrs. NK Associates (‘Firm’) had been punished and imposed a suspension of 9 months effective 1/8/2025 until 30/4/2026, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 21/4/2025 after the Firm had been rated as ‘Type 4 Unsatisfactory’ as indicated in the Practice Review Report dated 5/5/2022 which detailed the weaknesses in the audit work performed.