Ang Choon Teng (47208) :-

1. as the director of Constantin Serval & Associes (Malaysia) Sdn. Bhd (‘the Company’) had been punished and imposed a fine of RM3000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 22/1/2024 for she had on or about 13/2/2023 and 14/2/2023 held herself out as a member in public practice by advertising, promoting, misrepresenting and/or indicating on JobStreet.com on the Company’s vacancy listing and on the advertisement made on the Company’s website known as www.constantin.com respectively, that she and/or the Company provides and/or offer amongst others audit and taxation services which may lead the public at large to infer that she and the Company provides and/or offer those services when she is not allowed to do so as she does not possess a valid practising certificate issued by the Institute.
2. as the director of Constantin Serval & Associes (Malaysia) Sdn. Bhd (‘the Company’) had been punished and imposed a fine of RM3000-00 by the Disciplinary Committee of the Institute on 22/1/2024 for she had on or about 13/2/2023 and 14/2/2023 advertised, promoted and/or misrepresented that she and/or the Company provide and/or offer amongst others audit and taxation services on JobStreet.com on the Company’s vacancy listing and on the Company’s website known as www.constantin.com respectively. Such advertisements may lead the public at large to infer that she and/or the Company provides and/or offer audit and taxation services when she is not allowed to do so as she does not possess a valid audit nor a tax agent license issued by the relevant authority.