Categories: Appeal, Complaints & SanctionsPublished On: 17/06/2023
  1. Imposition of fine of RM5,000.00; and
  2. To attend a course on Audit Quality Enhancement Programme conducted by the Institute within one (1) year from the date of the DC decision.


The DAB in the exercise of its powers under Section 21 of the Act and Rule 28 of the Disciplinary Rules, had made an order to vary the decision of DC, wherein to confirm part of the DC’s decision 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 17 June 2023.