Azmi bin Semain (8080) had on 3 June 2020 been punished by the DC with suspension for one (1) year, costs of RM2,5000.00 and that his Practising Certificate to be cancelled for committing an unprofessional conduct wherein he had been providing both auditing and accounting services to the common clients of two separate entities controlled by AS i.e. the Firm and Azmi Consulting Sdn. Bhd.

The Disciplinary Appeal Board in exercise of its powers under Section 21 of the Accountants Act 1967 [Act 94] and Rule 28 of the Malaysian Institute of Accountants (Disciplinary) Rules 2002 [P.U. (A) 229/2002] has made an order to vary the decision of the DC for period of suspension from one (1) year to six (6) months effective 23 March 2021, costs of RM2,500.00, cancelling of his Practising Certificate and to pay the costs and expenses of and incidental to the deliberation by the DAB of RM2,000.00. The order of the DAB took effect on 23 March 2021.