Charge 1
- Suspension for one (1) year;
- An imposition of fine of RM5,000.00;
- To attend a course on Audit Quality Enhancement Program conducted by the Institute within one (1) year from the date of the DC decision; and
- To pay the Institute RM4,000.00 in respect of costs and expenses of and incidental to the disciplinary hearing before the DC and the investigation conducted by the IC.
Charge 2
- An imposition of a fine of RM4,000.00
Charge 3
- Suspension for six (6) months to run concurrently with one (1) year suspension;
- An imposition of a fine of RM5,000.00
The DAB 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] had made order to confirm the decision of DC and to pay the costs and expenses of and incidental to the deliberation by the DAB of RM1,000.00. The order of the DAB took effect on 18 December 2023.