in his capacity as the statutory auditor of London Biscuits Berhad (‘LBB’) had been punished and imposed a suspension of 1 year effective 15/12/2023, fine of RM5000-00 and costs of RM5000-00 by the Disciplinary Committee of the Institute on 29/11/2023 for he had failed to discharge his duty with due care and diligence when he expressed an unqualified audit opinion on the financial statements of LBB for the FYE 30/9/2017 which contained material misstatements that he failed to detect due to the deficiencies in his audit of the cash and bank, trade receivables and property, plant and equipment balances as stated in the financial statements of LBB.