as the sole proprietor of Au Yeong & Co (‘the Firm’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 7/11/2023 for failing and/or refusing to submit relevant documents relating to his alleged resignation of his audit engagements with his clients to the Practice Review Department (PRD) despite being requested by the PRD, and thus resulting in the interruption of the practice review exercise by PRD and/or for the Practice Review Committee to consider an exemption of a practice review over his firm.