Adam Selamat Musa (12121):- being a former partner of Messrs. Adam & Co (‘the Firm’) had been punished and imposed a suspension of 2 years effective 1/3/2024, fine of RM5000-00 and costs of RM5000-00 by the Disciplinary Committee of the Institute on 8/2/2024 after the Firm had been rated as ‘Type 4 Unsatisfactory’ as indicated in the Practice Review Report dated 6/5/2022 which detailed the weaknesses in the audit work performed.

Chan Siau Shan (30099) :- in her capacity as the directors of ANC Hub Tax Advisory (North) Sdn Bhd (‘the Company’) had been punished and imposed a fine of RM2000-00 and costs of RM5000-00 by the Disciplinary Committee of the Institute on 22/1/2024 for she had from 27/2/2019 until 2/9/2020 practised and/or held herself out as a member in public practice via the Company’s website at http://ancgroup.biz and Facebook page known as @ANCGroupConsultants to the public despite not holding a valid practising certificate issued by the Institute. in her capacity as the directors of ANC Hub Tax Advisory (North) Sdn [...]

Ang Choon Teng (47208) :- 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 [...]

Tsui Pui Lam (36240):- being a partner of Messrs. KHLC PLT (‘the Firm’) had been punished and imposed a suspension of 9 months effective 1/2/2024, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 19/1/2024 after the Firm had been rated as ‘Type 4 Unsatisfactory’ as indicated in the Practice Review Report dated 3/11/2021 which detailed the weaknesses in the audit work performed.

Lau Jia Tze (39755):- being a former partner of Messrs. KHLC PLT (‘the Firm’) had been punished and imposed a suspension of 9 months effective 1/11/2024, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 19/1/2024 after the Firm had been rated as ‘Type 4 Unsatisfactory’ as indicated in the Practice Review Report dated 3/11/2021 which detailed the weaknesses in the audit work performed.

Kow Hoay Lee (29781):- being a partner of Messrs. KHLC PLT (‘the Firm’) had been punished and imposed a suspension of 9 months effective 1/8/2024, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 19/1/2024 after the Firm had been rated as ‘Type 4 Unsatisfactory’ as indicated in the Practice Review Report dated 3/11/2021 which detailed the weaknesses in the audit work performed.

Chong Kwang Fock (33882):- being a partner of Messrs. KHLC PLT (‘the Firm’) had been punished and imposed a suspension of 9 months effective 1/5/2024, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 19/1/2024 after the Firm had been rated as ‘Type 4 Unsatisfactory’ as indicated in the Practice Review Report dated 3/11/2021 which detailed the weaknesses in the audit work performed.

Lim Fang Hau (28424):- being a former partner of Messrs. Terence Oh & Associates (‘the Firm’), had been punished and imposed a suspension of 1 year effective 2/1/2024, fine of RM3000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 29/11/2023 after the Firm had been rated as ‘Type 4 Unsatisfactory’ as indicated in the Practice Review Report dated 30/6/2021 which detailed the weaknesses in the audit work performed.

Lim Fang Hau (28424):- being the sole proprietor of Messrs. Fanghau Lim & Co (‘the Firm’) had been punished and imposed a suspension of 1 year effective 2/1/2024, fine of RM3000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 29/11/2023 after the Firm had been rated as ‘Type 4 Unsatisfactory’ as indicated in the Practice Review Report dated 30/6/2021 which detailed the weaknesses in the audit work performed.

Khor Chun Wai (36234):- the sole proprietor of Messrs. Khor & Associates (‘the Firm’) had been punished and imposed a suspension of 1 year effective 1/3/2024, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 29/11/2023 after the Firm had been rated as ‘Type 4 Unsatisfactory’ as indicated in the Practice Review Report dated 2/6/2021 which detailed the weaknesses in the audit work performed.

Adam Selamat Musa (12121):- in his capacity as the statutory auditor of London Biscuits Berhad (‘LBB’) had been punished and imposed a suspension of 1 year effective 15/12/2023, fine of RM5000-00 and costs of RM5000-00 by the Disciplinary Committee of the Institute on 29/11/2023 for he had failed to discharge his duty with due care and diligence when he expressed an unqualified audit opinion on the financial statements of LBB for the FYE 30/9/2017 which contained material misstatements that he failed to detect due to the deficiencies in his audit of the cash and bank, trade receivables and property, plant [...]

Oh Seong Lye (941) being a former partner of Messrs. Terence Oh & Associates (‘the Firm’) had been punished and imposed a suspension of 1 year effective 29/12/2023, fine of RM5000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 29/11/2023 after the Firm had been rated as ‘Type 4 Unsatisfactory’ as indicated in the Practice Review Report dated 30/6/2021 which detailed the weaknesses in the audit work performed.

Dato’ Yap Pian Seen (6621):- in his capacity as the director of Asitax Sdn Bhd had been reprimanded and imposed costs of RM4000-00 by the Disciplinary Committee of the Institute on 7/11/2023 for he had on 2/3/2023 published and/or advertised misrepresented information that Asitax Sdn Bhd and ASI Group of Companies (‘the Companies’) provides and/or offers amongst others audit service where in fact neither Companies is an audit firm registered with the Institute. In the same Jobstreet website and my.joblum.com, he had advertised for a job vacancy for an audit executive post. The said advertisement and the misrepresented information is [...]

Au Yeong Yuen Cheong (1540):- 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.

Khairul Aznida Kamarudin (39070):- as the sole proprietor of Messrs Khairul Kamarudin & Co, Jitudata Services (JS) and Jitudata Management Services Sdn Bhd (JMS) (‘Entities’) had been punished and imposed a fine of RM3000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 26/10/2023 for she had on or about 15/2/2023 promoted/represented at the Facebook page of JMS at www.facebook.com/akaundancukai and Blogspot page of http://khidmatperakaunan.blogspot.com the provision of audit and tax services, which is likely to lead the public at large to infer that she and her Entities are qualified to promote/offer audit and tax services when [...]

Aina Syafiqah Ismail (50729):- as one of the directors of Marissa Consultant Sdn Bhd had been punished and imposed a fine of RM3000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 26/10/2023 for she had on or about 2/3/2023 held herself out as a member in public practice by offering and/or representing that she provides accounting, taxation, company secretarial, audit services, without a valid Practicing Certificate issued by the Institute. as one of the directors of Marissa Consultant Sdn Bhd had been punished and imposed a fine of RM2000-00 by the Disciplinary Committee of the Institute [...]

Sai Sing Loong (34082):- in his capacity as the partner of Sai Lawrence & Dominic PLT (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 26/10/2023 for he had, as at 7/9/2022 advertised a job recruitment of an audit associate on Jobstreet when he does not possess an audit licence issued by the relevant authority nor the Company is an audit firm. He had also on 3/1/2023 advertised and/or published and/or promoted the provision of statutory audit services on the group website of the Company at [...]

Luqmannulhakim Mohd Halim (38856):- in his capacity as the company secretary of Juara Pasifik Sdn Bhd had been punished and imposed a fine of RM2500-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 26/10/2023 for he had failed to update the Complainant on the status of his resignation letter with the Company though having duly acknowledged receipt of the resignation letter and thereafter had failed to take the necessary action to lodge and update Suruhanjaya Syarikat Malaysia on the said resignation.

Sai Sing Yih (39066):- As a sole proprietor of SY Sai & Co. (‘SY Sai’) and one of the partners of Sai Lawrence & Dominic PLT (‘SLD’) had been punished and imposed a fine of RM3000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 23/8/2023 for he had on or about 3/1/2022 promoted/offered at SLD’s LinkedIn account, website of www.myssai.com the provision of audit services and on or about 7/9/2022 published a recruitment advertisement on Jobstreet through SLD, which is likely to lead the public at large to infer that he and his Firm, namely SY [...]

Chai Sze Siew (6827):- Being the sole proprietor of Messrs. S S Chai & Co. had been punished and imposed a suspension of 1 year effective 1/12/2023, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 23/8/2023 after the Firm had been rated as ‘Type 4 Unsatisfactory’ as indicated in the Practice Review Report dated 2/6/2021 which detailed the weaknesses in the audit work performed.

Mohd Syafik Mohd Taufik (47739):- As a sole proprietor of a non-audit firm, MS & Co (‘Firm’) had been punished and imposed a fine of RM3000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 22/8/2023 for he had on or about 4/10/2022 promoted/offered at the Firm’s website at www.msco.com.my and Facebook page the provision of taxation services, which is likely to lead the public at large to infer that he and his Firm are qualified to promote/offer tax services when he is not allowed/qualified to do so, as he does not possess the pre-requisite tax license [...]

Dato’ Lim Kim Hai (15689):- As a sole proprietor of KH Lim & Associates and one of the directors of KH Lim Corporate Resources Sdn Bhd, KH Lim Corporate Consultancy Sdn Bhd and KH Lim Corporate & Tax Advisory Sdn Bhd had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 22/8/2023 for he had on or about 4/11/2022 promoted/represented at the website of www.khlim.com.my that KH Lim Group of Companies is a provider of auditing services and a publication at Facebook page of KH Lim Group of Companies [...]

Tan Chun Guan (20228):- As a company secretary of Wizio Sdn Bhd (‘Company’) had been reprimanded and imposed a costs of RM4000-00 by the Disciplinary Committee of the Institute on 22/8/2023 for he had failed to submit the annual return of the Company for the year 2021 to the Companies Commission of Malaysia.

Ong Suu Kiek (44898):- As the sole director of EAS Advisory Group 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 18/7/2023 for she had, as at 15/11/2022 through the website at https://easconsults.com of EAS Consultancy and https://malaysiadata.com/company/ezrlmmj/eas-advisory-group-sdn-bhd advertised and/or misrepresented to the public the provision of public practice services that includes audit and tax services wherein the Company is not an audit firm and EAS Consultancy is not a registered legal entity as a business vehicle. Hence, such advertisement is highly likely give [...]

Jyakumaran Muniandy (13821):- being a partner of Messrs. Ahamad Naina Mydin & Associates (‘the Firm’) had been punished and imposed a suspension of 3 months effective 1/12/2023, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 21/6/2023 after the Firm had been rated as ‘Type 4 Unsatisfactory’ as indicated in the Practice Review Report dated 8/2/2021 which detailed the weaknesses in the audit work performed.

Phuan Phui Seck (20000):- As a sole proprietor of Supreme Advisory (‘Business’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 21/6/2023 for he had on or about 13/6/2022 advertised and/or promoted and/or represented that the Business is a provider of auditing, accounting, taxation and corporate secretarial services in its recruitment advertisement published on www.jobstreet.com which is likely to lead the public at large to infer that he provides and/or offer audit, accounting, tax and corporate secretarial services when in fact he does not possess a valid audit [...]

Tan Sing Yee (41629):- As the sole proprietor of SY Tan & 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 21/6/2023 for she had as at 15/7/2022 through the Firm’s Facebook page and website at www.sytan.com.my advertised for audit and tax services and job recruitment relating to audit and tax services. Such advertisements are highly likely give rise to an inference to the public at large that the Firm is in the business of offering audit and tax services when in fact she is [...]

Yong San Liew (30322):- A sole proprietor of Messrs S Yong & Associates (‘SYA’) had been punished and imposed a fine of RM4000-00 and costs of RM5000-00 by the Disciplinary Committee of the Institute on 21/6/2023 for she had on 14/8/2019 advertised the provision of audit and tax services via SYA’s website at https://www.syongassociates.com/ and via SYA’s Facebook account to the public at large. The said advertisements would lead the public at large to infer that she is authorised to provide public practice services such as audit and tax services when she in fact, does not possess a valid audit [...]

Yong Siew Ching (16872):- As the sole director of QR Management Sdn Bhd (‘the Company’) had been reprimanded and imposed costs of RM4000-00 by the Disciplinary Committee of the Institute on 21/6/2023 for she had on 2/6/2022 through the Company, advertised on Jobstreet for a vacancy of an Accounts/Audit cum Tax Senior Executive, when in fact she and/or the Company are not allowed to advertise as such since she does not possess a valid audit and tax licence issued by the relevant authority and the Company is also not an audit firm. Therefore, such advertisement may lead the public at [...]

Koa Ching Yi (35273):- As the sole proprietor of an audit firm, K & Co. (‘the Firm’) had been punished and imposed a fine of RM3000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 21/6/2023 where he was found to have shared the same telephone number with Sino Management Solutions Sdn Bhd and Sino Concept Sdn Bhd (‘the Companies’) for whom he had performed audit services for the financial year ended 31/12/2018 and 31/12/2017. There is also an advertisement/publication posted on Facebook of which it is claimed that the Firm is one of the entities that [...]

Chong Loong Choy (3042) as the auditor of Kuantan Flour Mills Berhad (‘KFMB’) for the financial year ended 30/9/2017 had been suspended for 1 month effective 15/5/2023, imposed a fine of RM5,000, costs of RM5,000 and attend a course of instruction relevant to the International Standards on Auditing (‘ISA’) by the Disciplinary Committee of the Institute on 4/4/2023 for failing to comply with the requirement of ISA 570 – Going Concern, during his audit of the financial statements of KFMB for the said financial year which led to an inappropriate audit opinion in breach of ISA 570 being issued.

Woo Mun Khean (37303) as a sole proprietor of Ackenting Management Services had been punished and imposed a fine of RM4,000 and costs of RM4,500 by the Disciplinary Committee on 20/3/2023 for he had, on 30/1/2018 till 8/11/2018 engaged in and/or provided and/or offered public practice services, among others accounting, tax, audit and company secretarial services without possessing a valid practising certificate issued by the Institute and/or a valid tax licence and audit licence issued by the relevant authority.

Hj. Taqiyuddin Amini Abdul Satar (14068) as a partner of Messrs. MNZWAJA had been punished and imposed a suspension of 3 months effective 1/10/2023, fine of RM5,000 costs of RM4,000 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 20/3/2023 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 20/12/2019 which detailed the weaknesses in the audit work performed.

Hj. Muzammil Hafiz (11443) as a partner of Messrs. MNZWAJA had been punished and imposed a suspension of 3 months effective 1/7/2023, fine of RM5,000, costs of RM4,000 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 20/3/2023 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 20/12/2019 which detailed the weaknesses in the audit work performed.

Hj. Mohd Nasri Ismail (8371) as a partner of Messrs. MNZWAJA had been punished and imposed a suspension of 3 months effective 1/4/2023, fine of RM5,000, costs of RM4,000 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 20/3/2023 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 20/12/2019 which detailed the weaknesses in the audit work performed.

Sahril Mintol @ Mansor (19424) as the sole proprietor of non-audit firm, Sahril Associates (‘Firm’) had been punished and imposed a fine of RM3,000 and costs of RM4,000 by the Disciplinary Committee on 13/2/2023 for he had on or about 7/6/2022 advertised audit services on his firm’s website and on 28/5/2022 published a recruitment advertisement for senior associate for account/audit on Jobstreet’s website, which is likely to lead the public at large to infer that he and his firm are qualified to provide audit services when he is not allowed to do so, as he does not possess the pre-requisite [...]

Mohd Hasrin Hanafi Abd Rahman (32006) as a sole proprietor of H&H Vision Consulting had been punished and removed from the register, imposed a fine of RM5,000 and costs of RM5,000 by the Disciplinary Committee of the Institute on 13/2/2023 for he had, despite being engaged as an internal auditor of PG Asia Investment Bank Ltd (‘the Bank’) to complete the Bank’s internal audit by 31/3/2022, failed to complete the internal audit assignment as agreed and had continuously failed to respond and update the Bank on the progress of the internal audit, despite numerous follow-ups from the Bank.

Ng Yun Foh (13467):- 1. As the managing partner of Messrs. YF.Ng (‘the Firm’) had been punished and imposed a fine of RM5000-00, costs of RM4000-00 and ordered to attend a course of instruction relevant to audit and ethics conducted by the Institute by the Disciplinary Committee of the Institute on 12/1/2023 for he had, as discovered by the Practice Review Department (‘PRD’) during the virtual closing meeting of the review conducted by PRD on the Firm on 4/1/2021, committed a potential self-review threat when the consolidation working papers had been prepared and reviewed by his staff who were also [...]

Quek Keng Khee (18972):- 1.  As the partner of Messrs. YF.Ng (‘the Firm’) had been punished and imposed a fine of RM3000-00, costs of RM4000-00 and ordered to attend a course of instruction relevant to audit and ethics conducted by the Institute by the Disciplinary Committee of the Institute on 12/1/2023 for he had, as discovered by the Practice Review Department (‘PRD’) during the virtual closing meeting of the review conducted by PRD on the Firm on 4/1/2021, committed a potential self-review threat when the consolidation working papers had been prepared and reviewed by his staff who were also involved [...]

Chong Ken Vun (26671):- 1. As the partner of Messrs. YF.Ng (‘the Firm’) had been punished and imposed a fine of RM3000-00, costs of RM4000-00 and ordered to attend a course of instruction relevant to audit and ethics conducted by the Institute by the Disciplinary Committee of the Institute on 12/1/2023 for he had, as discovered by the Practice Review Department (‘PRD’) during the virtual closing meeting of the review conducted by PRD on the Firm on 4/1/2021, committed a potential self-review threat when the consolidation working papers had been prepared and reviewed by his staff who were also involved [...]

Lee Chong Leng (26856):- 1. As the director of Messrs. Lee & Lim Accounting Consultants Sdn. Bhd. (‘LLAC’), Messrs. Lee & Lim Tax Consultants (‘LLTC’) and Messrs. Lee & Lim GST Consultants Sdn. Bhd. (‘LLGC’) had been punished and imposed a fine of RM2000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 2/12/2022 for he had made a misleading disclosure on the website of Messrs. Lee & Lim as of 19/3/2020, by stating that Messrs. Lee & Lim [a Group of Companies consisting of LLAC, LLTC, LLGC, Lee & Lim Consultants Sdn. Bhd. (‘LLC’) and Messrs. [...]

Kartini Adris (35698):- As one of the partners of Kartini & Associates (‘the Business’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 2/12/2022 for she had on or about 19/3/2020 advertised in the Business’ Facebook page the provision of accounting, auditing services and had used the wording of chartered accountant, auditor and advisory, whilst in her Business’ signage, had used MIA’s logo and written as Chartered Accountant, Auditor and further had advertised the provision of accounting, auditing, and taxation services which is likely to lead the public [...]

Kirupanandan Murugesu (1264):- A partner of Messrs. TCMK Associated (‘the Firm’) had been punished and imposed a suspension of 3 months effective 1/6/2023, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 10/11/2022 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 26/8/2020 which detailed the weaknesses in the audit work performed.

Tan Teng Chai (14291):- A partner of Messrs. TCMK Associated (‘the Firm’) had been punished and imposed a suspension of 3 months effective 1/3/2023, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 10/11/2022 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 26/8/2020 which detailed the weaknesses in the audit work performed.

To Peng Koon (16870):- A partner of Messrs. TCMK Associated (‘the Firm’) had been punished and imposed a suspension of 3 months effective 1/12/2022, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 10/11/2022 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 26/8/2020 which detailed the weaknesses in the audit work performed.

Choo Hui Ting (27289):- As the director of Solaris Corporate Services 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 10/11/2022 for she had on 11/3/2020 advertised, promoted and/or represented the provision of tax and audit services on the Company’s Facebook account known as https://www.facebook.com/Solaris-Corporate-Services-Sdn-Bhd-257803838435511/ which may lead the public at large to infer that she and the Company offer and/or provide tax and audit services which are public practice services when she is not allowed to provide these services as she does not [...]

Lim Tau Tat (30634):- As the sole proprietor of Messrs. LTT (‘the Firm’) had been punished and imposed a fine of RM3000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 10/11/2022 for he had on or about 5/5/2021 and 30/6/2021 advertised, promoted and/or represented the provision of tax services in the Firm’s Facebook account known as https://www.facebook.com/ltt.chartered.accountants/ and the provision of internal audit services in the Firm’s website known as https://www.lttac.com.my, which may lead the public at large to infer that he and the Firm offer and/or provide audit and tax services which are public practice [...]

Tan Boon Jin (1087):- 1. being the sole proprietor of Messrs. B.J. Tan & Co. had been suspended for 12 months effective 1/1/2023, imposed a fine of RM5000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 29/8/2022 after the Firm has been rated as “Type 4 - Unsatisfactory” as indicated in the Practice Review Report dated 30/1/2019 which detailed the weaknesses in the audit work performed. 2. being the sole proprietor of Messrs. B.J. Tan & Co. had been suspended for 12 months effective 1/1/2023 and imposed a fine of RM5000-00 by the Disciplinary Committee of [...]

Tan Hooi Chia (29513):- As sole proprietor of an audit firm, T & Co (‘the Firm’) had been suspended for 3 months effective 15/9/2022, imposed a fine of RM3000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 29/8/2022 for having committed a breach of independence requirement of her audit firm on 14 till 20/8/2019 and 11/9/2019, as discovered by the Practice Review Department (‘PRD’). This is pursuant to the discovery by PRD that the audit engagements of her Firm, namely VKG Automart Sdn Bhd, Sungguh Kemajuan Sdn Bhd and Eyeland Optometry Sdn Bhd had also engaged [...]

Yeoh Nam Kooi (1022):- as the sole proprietor of Messrs. MY & Co. (‘the Firm’) had been suspended for 9 months effective 1/9/2022, imposed a fine of RM3000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 29/8/2022 for he :- on or about 7/9/2018 [i.e., the date he signed the Auditors’ Report in the Reports and Audited Financial Statements for the FYE 31/3/2018 for O.A.A. Heavy Machinery Sdn. Bhd.) (‘OHM’)]; on or about 15/10/2018 [i.e., the date you signed the Auditors’ Report in the Reports and Audited Financial Statements for the FYE 30/6/2018 for M.R. & [...]

Muhammad Arzim Naim (26432):- As the sole proprietor of a non-audit firm, Arzim Associates (‘the Firm’) had been suspended for 6 months effective 15/8/2022, imposed a fine of RM5000-00 and costs of RM5000-00 by the Disciplinary Committee of the Institute on 19/7/2022 for having failed to lodge the annual return of the Firm with the Institute for the year 2020 by 31/1/2020 as required under the Institute’s By-Laws and had continuously failed to lodge the same, despite repeated reminders from the Institute, till the date a complaint was lodged against him.

Nur Hairani Zainuddin (46023):- As the duly employed account manager of Rasumi Medipharma Sdn. Bhd. (“the Company”) had been reprimanded and imposed a costs of RM4000-00 by the Disciplinary Committee of the Institute on 19/7/2022 for having failed to finalise the audited accounts of the Company for the year 2019, resulting in the Company being unable to acquire a banking facility for the sum of RM1 million from RHB Bank and further incurring an expense of RM9,998.20 being the legal fees imposed for the RHB Banking Facility. She had failed to also complete the management account of the Company for [...]

Roszilawati Ibrahim (23015):- As one of the directors of Five Dimensions Advisory Sdn Bhd (‘FDA’) had been punished and imposed a fine of RM1000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 28/6/2022 for having advertised on or about 6/7/2020 for audit staff recruitment in www.jobstreet.com, under FDA which may lead the public at large to infer that FDA is an audit firm providing audit services, when in fact FDA is prohibited to do so.

Sitharthan Maran (38811):- A sole proprietor of Messrs. Sithar & Co (‘the Firm’) had been punished and imposed a fine of RM2000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 28/6/2022 for failing to lodge the annual return of the Firm to the Institute for the year 2020 by 31/1/2020 as required under the Institute By-Laws despite given extension period until 31/1/2021.

Noradatulsima Saiman (29572):- 1. as the sole proprietor of Sandsi Management Services had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 19/5/2022 for having practised, represented and/or held herself out from 2/1/2020 till 22/7/2020 as a member in public practice to the public in the field of company secretarial despite not holding a valid practising certificate issued by the Institute. 2. as the sole proprietor of Sandsi Management Services and as the company secretary for Minda Cerdas Solution Sdn. Bhd (‘Company’) had been punished and imposed a fine [...]

Koh Ming Cher (44859) as one of the partners of Rockwell Global Solution (‘the Business’) a business registered with the Registration of Businesses Act 1956 had been reprimanded and imposed a costs of RM4000-00 by the Disciplinary Committee of the Institute on 19/5/2022 for having provided and/or offered public practice services, and had allowed one person to be his partner in the Business to practice as Chartered Accountant without that person being a member of the Institute for the period between 24/6/2020 to 23/11/2020.

Tan Tee Kheng (26978) as one of the director of TTK Biz Advisors Sdn Bhd (‘Company’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 19/5/2022 for he had on or about 16/11/2020 advertised in www.jobstreet.com, that he is in the business of offering and/or providing audit and taxation services which may lead the public at large to infer that he is qualified to offer and/or provide audit and tax services when in fact, he does not possess a valid audit and/or tax licence issued by the relevant [...]

Ng Jiun Chee (19669) as the sole proprietor of a non-audit firm, JC NG & Associates (‘the Firm’) had been punished and imposed a fine of RM1500-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 19/5/2022 for failing to lodge the annual return of the Firm with the Institute for the year 2020 by 31/1/2020 as required under the Institute’s By-Laws and that she had continuously failed to lodge the same, despite repeated reminders from the Institute, till the date a complaint was lodged against her.

Phuah Lai Hock (6834) a partner of Messrs. Phuah & Loo had been punished and imposed a suspension of 6 months effective 1/10/2022, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 19/5/2022 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 20/12/2019 which detailed the weaknesses in the audit work performed.

Ho Toh Chee (3826):- 1. as the statutory auditor of Kwan Chee Hang Sdn. Bhd. (‘Company’) had been punished and imposed a fine of RM2000-00 and costs of RM5000-00 by the Disciplinary Committee of the Institute on 6/4/2022 for having failed to perform his statutory duties as an auditor in respect of reporting to Suruhanjaya Syarikat Malaysia of any breach or non-observance of the applicable provisions of the Companies Act 1965 for the financial year ended 30/9/2013. The above breach or non-observance was evidenced by the erroneous disclosure of the opening and current year movements in Directors’ Interest in Shares [...]

Tham Kut Cheong (1790) as the sole proprietor of an audit firm, K.C. Tham & Co (‘Firm’) had been punished and imposed a fine of RM1000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 6/4/2022 for having failed to lodge the annual return of the Firm with the Institute for the year 2020 by 31/1/2020 as required under the Institute’s By-laws and that he had continuously failed to lodge the same untill 31/1/2021 despite repeated reminders from the Institute, untill the date a complaint was lodged against him.

Dato’ Yap Pian Seen (6621) as the sole proprietor of Messrs PS Yap & Co. had been punished and imposed a suspension of 3 months effective 1/7/2022, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 2/3/2022 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 28/1/2020 which detailed the weaknesses in the audit work performed.

Seou Lim Khoon (6212) as the sole proprietor of Messrs Khoon Associates had been punished and imposed a suspension of 3 months effective 1/7/2022, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 2/3/2022 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 23/1/2020 which detailed the weaknesses in the audit work performed.

Chai Moi Kim (5345) as the sole proprietor of Messrs Kim & Co. had been punished and imposed a suspension of 3 months effective 1/7/2022, fine of RM4000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 2/3/2022 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 30/3/2021 which detailed the weaknesses in the audit work performed.

Wong Hoong Meng (25694) as the sole proprietor of a non-audit firm HM Wong & Co (‘Firm’) had been punished and imposed a fine of RM1500-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 10/2/2022 for failing to lodge the annual return of the Firm for the year 2020 by 31/1/2020 as required under the Institute’s By-Laws and had continuously failed to lodge the same, despite repeated reminders till the date a complaint was lodged against him.

Leong Yet Huey @ Yong Yet Huey (22282) as the director of E-Vision Consultancy Sdn Bhd had been punished and imposed a fine of RM1000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 10/2/2022 for having undertaken the audit work sub-contracted by Messrs K.S Ho & Co to the Company which was controlled by her from 1/11/2012 to 31/8/2013 and from 1/2/2016 to 5/8/2019 when in fact she does not possess a valid practising certificate issued by the Institute nor a valid audit license issued by the relevant authority.  

Kee Boon Hooi (22281) as the director of E-Vision Consultancy Sdn Bhd (‘Company’) had been punished and imposed a fine of RM3000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 10/2/2022 for having undertaken the audit work sub-contracted by Messrs K.S Ho & Co to the Company which was controlled by him from 1/11/2012 to 31/8/2013 and from 1/2/2016 to 5/8/2019 when in fact he does not possess a valid audit license issued by the relevant authority.

Lee Kean Teong (6159) as the sole proprietor of Messrs. KTLee & Associates had been punished and imposed a suspension of 18 months effective 1/3/2022, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 10/2/2022 after the Firm had been rated as ‘Type 4-Unsatisfactory’ as indicated in the Practice Review Report dated 10/3/2020 which detailed the weaknesses in the audit work performed.  

Teo Meng Kwang (17197) had been punished and imposed a fine of RM2000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 12/1/2022 for having undertaken the audit engagement for financial years 2017 to 2019 which were sub-contracted by Messrs K.S Ho & Co during the period from the fourth quarter of 2017 to 16/10/2019 when in fact, he does not possess a valid audit license issued by the relevant authority.    

Lau Chin Park (6239) as the partner of Messrs. Park & Associates had been punished and imposed a suspension of 3 months effective 15/2/2022, fine of RM5000-00, costs of RM5000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 12/1/2022 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Follow-up Review Report dated 9/2/2015 which detailed the weaknesses in the audit work performed.  

Chuan Mun Ching (44795) as the director of CFKL Management Services Sdn. Bhd (‘Company’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 19/1/2022 for having had on or about 11/6/2020 advertised, promoted and/or represented in the Company’s website known as https://cfkl.com.my that the Company is in the business of offering, amongst others, auditing and tax services, which may lead the public at large to infer that she is qualified to offer auditing and tax services when in fact, she does not possess a valid audit and tax agent license issued by the relevant [...]

Toh Seck Hoon (3692): as sole proprietor of Messrs Toh Seck Hoon had been punished and imposed a suspension of 18 months effective 1/2/2022, fine of RM5000-00 and costs of RM4000-00 by the Disciplinary Committeee of the Institute on 8/12/2021 for having acted as the sole bank signatory for Han Ai Consultancy Sdn Bhd (‘HAC’) from 14/2/2014 to 2/8/2016 for a current account maintained with a bank despite HAC being her audit client during the material period. as sole proprietor of Messrs Toh Seck Hoon had been punished and imposed a suspension of 12 months effective 1/2/2022 and fine of RM5000-00 [...]

Augustine T.K. James (6360) as the sole proprietor of Messrs. James & Co (“the Firm”) had been punished and imposed a suspension of 3 months effective 1/1/2022, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 29/11/2021 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 10/6/2019 which detailed the weaknesses in the audit work performed.

Premjeet Kaur Pertap Singh (17663): as the partner of Ng Beant & Company (‘the Partnership’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 29/11/2021 for holding herself out as a member in public practice to the public at large despite not holding a valid practicing certificate issued by the Institute from 5/4/2001 till 25/9/2003, 22/12/2005 till 8/2/2012, 6/12/2012 till 31/10/2013 and from 23/3/2015 to 13/12/2019 had been punished and imposed a fine of RM2500-00 by the Disciplinary Committee of the Institute on 29/11/2021 for performing audit work for O.A.A. Heavy Machinery [...]

Selva Rasan Puspa Das (15135): as a partner of Messrs. Inpana & Associates(“the Firm”) had been punished and imposed a suspension of 3 months effective 1/1/2022, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 29/11/2021 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Follow-up Review Report dated 1/7/2019 which detailed the weaknesses in the audit work performed as a partner of Messrs. Inpana & Associates (“the Firm”) had been punished and imposed a suspension of 1 year [...]

Lim See Wei (34203) as the partner of Messrs. Steve & Ting Accounting (‘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 22/9/2021 for advertising, promoting and/or representing in the Firm’s Facebook account i.e. facebook.com/Steve-Ting-Accounting and on the signboard displayed at the Firm’s office that the Firm is in business of offering, amongst others, auditing and tax services on or about 8/1/2020 which may lead the public at large to infer that he is qualified to provide auditing and tax services, when in fact he does not possess a valid audit [...]

Chow Yee Min (46521) as the sole-proprietor of Chow & 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 22/9/2021 for advertising, representing and/or promoting in the Firm’s website known as https://cco-advisory.com/ and Facebook page known as www.facebook.com/cco2u on or about 24/7/2020 that he is in the business of providing audit and taxation services, which may lead the public at large to infer that the he is qualified to provide audit and tax services when in fact the Firm is a non-audit firm and he does not possess a valid audit and/or [...]

Lim Chun Hong (38700) as the director of Pro Specialist Advisory Sdn. Bhd. (‘the Company’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 22/9/2021 for advertising, promoting and representing amongst others audit and tax services in the advertisement made in relation to the Company in its Facebook page known as facebook.com/prospecialistgroup, JobStreet.com.my and few other job recruitment websites such as www.monster.com.my and www.jobcity.my respectively on or about 5/2/2020, which may lead the public at large to infer that he offers audit and tax services which are public practice services when [...]

Low Huan Seng (35465) as in his capacity as one of the directors of Klozer Consultancy Services Sdn Bhd (‘Klozer Consultancy’) and Klozer Advisory Services Sdn Bhd (‘Klozer Advisory’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 22/9/2021 for advertising the provision of audit services via Klozer Group of Companies’ website at http://klozer.co.my and on Jobstreet to the public at large as at 18/9/2019. The said advertisements would lead the public at large to infer that he is qualified to provide audit services when he in fact does not possess a valid [...]

Ten Jia Sheng (44721) as the partner of JSC Corporate Advisory PLT (‘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 22/9/2021 for advertising, promoting and/or representing in the Firm’s Facebook account known as https://www.facebook.com/JSCCorporate/ on or about 13/7/2020 that the Firm is in the business of offering, amongst others, auditing and tax services, which may lead the public at large to infer that he is qualified to offer auditing and tax services, when in fact he does not possess a valid audit and tax agent license issued by the relevant [...]

Yee Pui Wah (21584): in his capacity as one of the directors of Klozer Advisory Services Sdn Bhd (‘Klozer Advisory’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 22/9/2021 for advertising the provision of accounting, bookkeeping and audit services via Klozer Group of Companies’ website at http://klozer.com.my and the provision of accounting and secretarial services via Klozer Group of Companies’ Facebook account as at 18/9/2019 where in fact he does not have a valid practising certificate to be deemed as a member in public practice to provide such services. [...]

Teh Han Leing (31834): in his capacity as one of the partners of Business Advisory Services PLT (‘BAS’) had been punished and imposed a fine of RM5000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 22/9/2021 for being in practice with a non-member of the Institute from 21/5/2019 to 11/11/2019. in his capacity as one of the partners of Business Advisory Services PLT (‘BAS’) had been punished and imposed a fine of RM2000-00 by the Disciplinary Committee of the Institute on 22/9/2021 for advertising, promoting and/or representing misleading information via BAS’s website at https://bas.com.my by describing itself as full-service accounting [...]

Ho Ruenn Li (16371) as then a partner of Messrs. CN & Associates (‘the Firm’) had been punished and imposed a suspension of 3 months effective 1/11/2021, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 27/8/2021 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 26/4/2019 which detailed the weaknesses in the audit work performed.

Datuk Tan Kim Beng (3451) as a partner of Messrs. KBCF Tan (‘the Firm’) had been punished and imposed a suspension of 3 months effective 1/11/2021, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 27/8/2021 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 23/12/2019 which detailed the weaknesses in the audit work performed.

Tan Chin Fah (6378) as a partner of Messrs. KBCF Tan (‘the Firm’) had been punished and imposed a suspension of 3 months effective 1/11/2021, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 27/8/2021 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 23/12/2019 which detailed the weaknesses in the audit work performed.

N. Chanthiran Nagappan (8135) as the sole proprietor of Messrs. CN & Associates (‘the Firm’) had been punished and imposed a suspension of 6 months effective 1/11/2021, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 27/8/2021 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 26/4/2019 which detailed the weaknesses in the audit work performed.

Mohammad Tarmizi Bin Misnadar (24830) as a sole proprietor of MZ Consulting & Corporate Services (“Business”) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 26/7/2021 for advertising, promoting and/or representing in the Business’ websites at http://www.mzconsulting.com.my/, https:// mzconsultingco.com/ and the Business’ Facebook page on or about 13/4/2020 that the Business is an audit firm which offers amongst others, auditing services, which may lead the public at large to infer that he is qualified to provide auditing services, when in fact he does not possess a valid audit license issued by [...]

Soo Seong Chuan (19068) as a partner of JSC Corporate Advisory PLT (“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 26/7/2021 for advertising in the Firm’s Facebook account on or about 13/7/2020 that he is in the business of providing audit and taxation services, which may lead the public at large to infer that he is qualified to provide audit and tax services when he in fact does not possess a valid audit and/or tax licence issued by the relevant authority.

Azli Muhamad (36424) as the director and shareholder of Byond Corporate Management Sdn. Bhd. (“the Company”) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 19/5/2021 for he had on or about 13/1/2020 advertised, promoted and represented that the Company and/or he offered amongst others audit and tax services in the service descriptions made on his business card, Facebook page of the Company known as facebook.com/byondcorp, the Company’s banner and websites for talents scouting and job vacancies in https://jobs.jawatan-kerja.com, http://www.semakjawatan.com and http://graduan.co which may lead the public at large to infer [...]

Daniel Wong Chan Wai (36853): As the partner of ABC Solutions PLT (‘’the Partnership’’) had been punished and imposed a fine of RM5000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 19/5/2021 for allowing a person to be his partner to practice in public practice service from 28/6/2019 till 11/11/2019 without him being a member of the Institute As the partner of ABC Solutions PLT (‘’the Partnership’’) had been punished and imposed a fine of RM4000-00 by the Disciplinary Committee of the Institute on 19/5/2021 for he had advertised, promoted and represented in an advertisement discovered via a search conducted [...]

Ramacchandaran Periasamy (19176) as the sole proprietor of Alpha Force Consultants (“the Business”) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 19/5/2021 for he had on or about 23/4/2020 advertised, promoted and represented amongst others audit and tax services in the advertisement made in relation to the Business in its website i.e. http://www.alphaforce.com.my which may lead the public at large to infer that he offers audit and tax services which are public practice services when he in fact does not possess a valid audit and tax agent license issued by [...]

Dato’ Dr Chua Hock Hoo (7622): As the the director of Cheng & Co Holding Sdn Bhd (“CCH”) had been punished and imposed a fine of RM2000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 22/4/2021 for allowing CCH to make misleading disclosure on CCH’s website at https://www.chengco.com.my that CCH is a chartered accountant firm and is closely associated with some of CCH’s Member Firms which are not registered with the Institute and/or qualified to offer public practice services to the public at large As the director of Cheng & Co Holding Sdn Bhd (“CCH”) had been [...]

Lam Kwai Soon (21624): As the director of Cheng & Co Holding Sdn Bhd (“CCH”) had been punished and imposed a fine of RM2000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 22/4/2021 for allowing CCH to make misleading disclosure on CCH’s website at https://www.chengco.com.my that CCH is a chartered accountant firm and is closely associated with some of CCH’s Member Firms which are not registered with the Institute and/or qualified to offer public practice services to the public at large As a member of the Institute and the director of Cheng & Co Holding Sdn Bhd (“CCH”) [...]

Ong Chee Seng (6255): As the director of Cheng & Co Holding Sdn Bhd (“CCH”) had been punished and imposed a fine of RM2000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 22/4/2021 for allowing CCH to make misleading disclosure on CCH’s website at https://www.chengco.com.my that CCH is a chartered accountant firm and is closely associated with some of CCH’s Member Firms which are not registered with the Institute and/or qualified to offer public practice services to the public at large As the director of Cheng & Co Holding Sdn Bhd (“CCH”) had been punished and imposed a [...]

Chin Yoong Mun (11000) as the sole proprietor of Messrs YM Chin and Associates (‘the Firm’) had been punished and imposed a suspension of 3 months effective 1/7/2021, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 30/3/2021 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 17/9/2019 which detailed the weaknesses in the audit work performed.

Ho Kah Sing (3988): being the sole proprietor of Messrs. K.S. Ho & Co (‘the Firm’) had been punished and imposed a suspension of 3 months effective 1/7/2021, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 30/3/2021 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 10/6/2019 which detailed the weaknesses in the audit work performed. being the sole proprietor of Messrs. K.S. Ho & Co (‘the Firm’) had been punished and imposed a [...]

Ng Chong Yan (19096) as the sole proprietor of Messrs. C. Y. Ng & Co (‘the Firm’) had been punished and imposed a suspension of 3 months effective 1/7/2021, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 30/3/2021 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 17/9/2019 which detailed the weaknesses in the audit work performed.

Yeo Han Gee (3923) as the sole proprietor of Messrs Yeo, Lim & Co (‘the Firm’) had been punished and imposed a suspension of 3 months effective 1/7/2021, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 30/3/2021 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 21/3/2019 which detailed the weaknesses in the audit work performed.

Yeoh Nam Kooi (1022) the sole proprietor of Messrs. Teoh Phaik Lean & Co. (“the Firm”) had been punished and imposed a suspension of 3 months effective 1/7/2021, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 30/3/2021 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 10/6/2019 which detailed the weaknesses in the audit work performed.

Ma Piek Ching (42332) as a member of the Institute and the director of Contaq Advisory Sdn Bhd (“Contaq”) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 9/3/2021 for advertising that Contaq provides and/or offers audit and tax services via Contaq’s Facebook account and on Jobstreet to the public at large as at 19/9/2019. The said advertisements would lead the public at large to infer that she is authorised to provide public practice services such as audit and tax services via Contaq when she in fact, does not possess a [...]

Ho Sze Ting (45032) as the partner of Messrs. Steve & Ting Accounting (NF1926) (‘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 9/3/2021 for having advertised and promoted on or about 8/1/2020 on the Firm’s Facebook account i.e. facebook.com/Steve-Ting-Accounting and on the signboard displayed at the Firm’s office that the Firm is in business of offering, amongst others, auditing and tax services, which may lead the public at large to infer that she is qualified to provide auditing and tax services when in fact, she does not possess a valid [...]

Ng Sze Yen (37663): in her capacity as a chartered accountant and a partner of YH & Co. had been punished and imposed a fine of RM4000-00 and costs of RM5000-00 by the Disciplinary Committee of the Institute on 9/3/2021 for having engaged and/or provided public practice services, i.e. accounting, bookkeeping and taxation services on 1/3/2018 without possessing a valid practising certificate issued by the Institute and/or a valid tax license issued by the relevant authority under Section 153 (1) of the Income Tax Act 1967. in her capacity as a partner of YH & Co. had been punished and imposed a [...]

Yap Oon Jin (39434): as the partner of Maiden Management Services (‘the Business Entity’) had been punished and imposed a fine of RM5000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 9/3/2021 for allowing two persons to be his partners in the Business Entity to practice as Chartered Accountant without them being a member of the Institute for the period between 28/10/2017 to 23/7/2019. as the partner of Maiden Management Services (‘the Business Entity’) had been punished and imposed a fine of RM4000-00 by the Disciplinary Committee of the Institute on 9/3/2021 for holding himself out as a [...]

Hizatul Haryati Hassan (14654): as the director of HHaryati Hassan & Associates Sdn. Bhd (‘the Company’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 8/2/2021 for practicing and/or holding herself out as a member in public practice to the general public despite not holding a valid practising certificate issued by the Institute from 2/4/2009 till 19/9/2019. as the director of HHaryati Hassan & Associates Sdn. Bhd (‘the Company’) had been punished and imposed a fine of RM4000-00 by the Disciplinary Committee of the Institute on 8/2/2021 for having advertised [...]

Kok Yoong Jien (39598) as the director of Bispoint Corporate Solution Sdn Bhd (‘BCS’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 8/2/2021 for having advertised on or about 15/8/2019 on the website known as https://www.bispointgroup.com under the name of BCS that he is in the business of providing taxation services when in fact, he does not possess a valid tax licence issued by the relevant authority.

Tan Pea Fun (32307) as the director of Bispoint Management Consultants Sdn Bhd (‘BMC’), Bispoint Acc Services Sdn Bhd (‘BAS’) and Bispoint Corporate Solution Sdn Bhd (‘BCS’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 8/2/2021 for having advertised on or about 15/8/2019 on the career portal named Xremo under the name of BMC that she is in the business of providing audit and taxation services and on https://www.bispointgroup.com under the name of BAS and BCS, that she is in the business of providing taxation services, when in fact, she does not [...]

Yap Wan Ching (33366): as the as the partner of Wanconnect Advisory PLT (‘WAP’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 8/2/2021 for holdig herself out as a member in public practice as confirmed by the WAP’s advertisement in its website at http://wanconnect.com.my/ without her holding a valid practicing certificate issued by the Institute for the period between 21/1/2014 to 5/9/2019. as the partner of Wanconnect Advisory PLT (‘WAP’) had been punished and imposed a fine of RM4000-00 by the Disciplinary Committee of the Institute on 8/2/2021 for having advertised [...]

Yap Wee Yee (45294): as the as the partner of Wanconnect Advisory PLT (‘WAP’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 8/2/2021 for holding herself out as a member in public practice as confirmed by the WAP’s advertisement in its website at http://wanconnect.com.my/ without her, holding a valid practicing certificate issued by the Instiute for the period between 21/3/2019 to 5/9/2019. as the partner of Wanconnect Advisory PLT (‘WAP’) had been punished and imposed a fine of RM4000-00 by the Disciplinary Committee of the Institute on 8/2/2021 for having advertised on about [...]

Chew Kah Hoe (11447) as a sole proprietor of Messrs. KHC (‘Firm’) had been punished and imposed a suspension of 3 months effective 1/3/2021, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 12/1/2021 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Follow-up Review Report dated 17/9/2019 which detailed the weaknesses in the audit work performed.

Ng Ying Huey (25315) as a sole proprietor of Messrs. Ying & Associates (‘Firm’) had been punished and imposed a fine of RM2000-00, costs of RM4000-00 and reprimanded by the Disciplinary Committee of the Institute on 12/1/2021 for having impaired the independence of the Firm as a statutory auditor by sharing its head office with the company secretary who is also her close family member of certain of its audit clients, up to 31/3/2018 as revealed by the practice review conducted on the firm by the Institute.

Ng Ying Huey (25315) in her capacity as a partner of Messrs. Low & Co. (‘Firm’) and as appointed auditor of Fu Yat (M) Sdn Bhd and Dynivest Progress Sdn Bhd (‘Audit Clients’) had been punished and imposed a suspension of 1 year effective 1/4/2021 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 12/1/2021 for committing an act of creating threat to independence when she had provided auditing services to the said Audit Clients, whilst her sister, one Ng Ying Sye was the company secretary of the said Audit Clients during the material time, from 7/8/2017 to 6/9/2018 and [...]

She Pei Sze (25025) in her capacity as the tax agent of the Complainant’s company, Webfirm Operations Sdn Bhd had been punished and imposed a fine of RM3000-00 and costs of RM4000-00 and reprimanded by the Disciplinary Committee of the Institute on 12/1/2021 for failing to submit personal tax assessment for the year 2016 and 2017 on behalf of the Complainant to Lembaga Hasil Dalam Negeri and further failed to update and/or respond to the Complainant’s queries pertaining to the late tax filing for the said years.

Tan Yen Siang (43554) as a sole proprietor of YS Accountancy (‘Firm’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 12/1/2021 for having advertised in the Firm’s website at http://ysaccountancy.com, Facebook page and in the leaflet under the name of the Firm on or about 13/2/2019 that she is in the business of providing audit and taxation services which may lead the public at large to infer that the Firm provides audit and tax services when she in fact does not possess a valid audit and/or tax licence issued by [...]

Hor Siow Wei (43294) as a sole-proprietor of Hor SW Advisory (‘Firm’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 21/12/2020 for advertising in the Facebook and in the JobStreet under the name of the Firm on 2/1/2019 and 18/1/2019 that she is in the business of providing audit and taxation services and to recruit Audit cum Accounts Associate that is not permitted within the ambit of the Institute’s By-Laws, which may lead the public at large to infer that the Firm is authorised to provide audit and tax services [...]

Tan Eng Aun (2474) as a sole proprietor of Messrs. Tan & Tan Associates (‘Firm’) had been punished and imposed a suspension of 3 months effective 1/3/2021, fine of RM5000-00, costs of RM4000-00, ordered the Practicing Certificate to be cancelled for 3 months effective 1/3/2021 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 21/12/2020 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 26/4/2019 which detailed the weaknesses in the audit work performed.

Anthony J. Skelchy (262), as the statutory auditor of CNLT (Far East) Berhad (‘CNLT’) for the financial year ended 31/12/2007 had been punished and imposed a fine of RM5000-00, costs of RM4000-00 and ordered to attend a course relevant to the application of International Standards on Auditing by the Disciplinary Committee of the Institute on 3/11//2020 for failing to carry out his professional duties with due care and diligence during the audit of the financial statements of CNLT for the said financial year, in which he had failed to verify the various material amounts of write-down and write-off as disclosed in the [...]

Pursuant to Rule 18(2) of the Malaysian Institute of Accountants (Disciplinary) Rules 2002, the Disciplinary Committee of the Institute on 3/11/2020 after having conducted a due inquiry and satisfied that Venkiteswaran Sankar (747) has been declared bankrupt before High Court of Kuala Lumpur, ordered his name be removed from the register and that he ceased to be a member of the Institute.

Cheing Boon Ngoun (2429) being the sole proprietor of Messrs. Bahudin Cheing & Co (‘the Firm’) had been punished and imposed a suspension of 3 months effective 1/1/2021, fine of RM5000-00, costs of RM4000-00, ordered the Practicing Certificate to be cancelled for 3 months effective 1/1/2021 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 22/10/2020 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Monitoring Review Report dated 28/6/2019 which detailed the weaknesses in the audit work performed.

Mohd Zamzuri Darus (14347) as a member of the Institute and as a sole proprietor of Messrs. Zamzuri & Co had been punished and imposed a fine of RM5000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 22/10/2020 for failing to adhere to the requirements of Section 550 of the By-Laws of the Institute and its Statement on Practice Review to submit the Remedial Action Plan, Root Causes Analysis and Certification on Completeness despite a reminder to so.

Anizah Binti Ishak @ Hak (26718): as a partner of A & K Tax Consultants (‘the Business’) had been punished and imposed a fine of RM1000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 12/10/2020 for allowing a non-member of the Institute to be her partner to practise in the public practice services from 11/9/2006 till 9/8/2019. as a partner of A & K Tax Consultants (‘the Business’) had been punished and imposed a fine of RM4000-00 by the Disciplinary Committee of the Institute on 12/10/2020 for practicing and/or holding herself out as a member in [...]

Mohd Azuwan Khalidi (27476) as the director of Che Wan Consultancy Sdn. Bhd. (‘the Company’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 12/10/2020 for advertising and promoting auditing services in the Company’s webpage known as www.chewan.com.my on or about 10/7/2018 which may lead the public at large to infer that he provides audit services when he in fact, does not posses a valid audit license issued by the relevant authority.

Ng Hui Tin (39200): as a member of the Institute and in her capacity as one of the partners of Sino Management PLT had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 12/10/2020 for offering or promoting and/or providing public practice services, among others accounting, bookkeeping, audit activities and tax consultancy services on or between 1/7/2015 to 19/9/2018 without possessing a valid practising certificate issued by the Institute and/or licences issued by the relevant authority. as a member of the Institute and in her capacity as one of [...]

Lim Cheau Yin (25956) as a director of Ideal eConsultancy Services Sdn Bhd (1123669-U) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 22/9/2020 for practising as a member in public practise without a valid practising certificate issued by the Institute since 31/3/2006 till 20/10/2017.

Lim Sok Lin (25933) in her capacity as a chartered accountant and the director of the following companies namely Kalyx Consultancy Sdn. Bhd (562552-W), Kalyx Management & Consulting Sdn. Bhd. (520176-D), Kalyx Corporate Services Sdn. Bhd. (649692-K) and Kalyx Tax Services Sdn Bhd (1120556-X) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 22/9/2020 for practicing and offering public practice services, amongst others taxation, accounting and company secretarial services from 3/3/2006 until 24/10/2018 without possessing a valid practising certificate issued by the Institute and/or a valid tax license issued by the [...]

Pursuant to Rule 18(2) of the Malaysian Institute of Accountants (Disciplinary) Rules 2002, the Disciplinary Committee of the Institute on 22/9/2020 after having conducted a due inquiry and satisfied that Pachaiyappan Ganeson (22347) has been declared bankrupt before High Court of Ipoh, ordered his name be removed from the register and that he ceased to be a member of the Institute.

Kumaraguru Manokaran (34138) as a member of the Institute and in his capacity as one of the directors of Pro-Serve Advisory Sdn Bhd (890197-K) (‘PSA’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 25/8/2020 for advertising the provision of audit and tax services in the website known as http://www.proserve.com.my/ on 14/1/2019 which may lead the public at large to infer that he is authorised to provide public practice services such as tax services when in fact, he does not possess a valid tax licence issued by the relevant [...]

N.Chanthiran Nagappan (8135) as the auditor of Perbadanan Pengurusan VC (‘PPVC’) had been punished and imposed a fine of RM1000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 25/8/2020 for having contravened the relevant auditing and accounting standards during his course of audit of PPVC for the financial period from 1/7/2014 to 31/12/2014 and financial year ended 31/12/2015.

Yap Wing Seng (34793) as the sole-proprietor of Prubiz Management Consultancy (002006223-W) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 10/8/2020 for advertising in the website known as https://www.prubiz.net/about-prubiz that he is in the business of providing audit and assurance services that is not permitted within the ambit of the By-Laws, which may lead the public at large to infer that he provides audit and assurance services when in fact he does not possess a valid audit licence issued by the relevant authority.

Rithavudin Ahamed Badrudin (32633): as the director of Transtech Solutions Sdn. Bhd. (868001-M) had been punished and imposed a fine of RM2000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 10/8/2020 for practicing and/or holding himself out as a member in public practice without a valid practising certificate issued by the Institute from 11/8/2009 to 5/3/2019. as the partner of DRK Management Services (PG0171832-V) had been punished and imposed a fine of RM2000-00 by the Disciplinary Committee of the Institute on 10/8/2020 for practising and/or holding himself out as a member in public practice without a [...]

Dato’ Yap Mee Ling (20381) as the director of Six Consulting Sdn. Bhd. (872448-A) had been punished and imposed a fine of RM3000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 25/8/2020 for advertising and promoting audit and tax services in the websites known as http://www.mysix.com.my from 21/8/2018 to 14/9/2018 and in the JobStreet.com on 7/12/2018, which may lead the public at large to infer that she provides audit and tax services when she in fact does not possess a valid audit and tax agent licences issued by the relevant authority.

Kok Yoong Jien (39598) as a director of Bispoint Advisory 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 21/7/2020 for having practiced as a member in public practice services without a valid Practicing Certificate issued by the Institute from the date of his appointment as the director of the Company on 8/9/2016 to 20/8/2018.

Wan Nazarulhisham Wan Abd Aziz (19401) as a member of the Institute and a sole proprietor of WNH Management Service (‘the Firm’) had been punished and imposed:- Charge 1 a fine of RM4000-00 and costs of RM5000-00 by the Disciplinary Committee of the Institute on 21/7/2020 for he had on or before 28/8/2018 engaged in and/or provided or offered public practice services, among others company secretarial and accounting services to his clients without possessing a valid Practicing Certificate issued by the Institute. Charge 2 a fine of RM4000-00 by the Disciplinary Committee of the Institute on 21/7/2020 for he had provided and/or offered public practice [...]

Perumal Manimaran (35529) as the director of Future Trend Corporate Advisory Sdn Bhd (‘the Business Entity’) had been punished and imposed a fine of RM3000-00 and costs of RM2000-00 by the Disciplinary Committee of the Institute on 7/7/2020 for providing taxation services on or about 18/9/2012 till 26/11/2018 under the Business Entity without holding a valid tax agent license issued by the relevant authority.

Kiu Chiong Ming (1924) had been punished and imposed a fine of RM3,000-00 and costs of RM3,000-00 by the Disciplinary Committee of the Institute on 5 August 2019 for failure to exercise due care and diligence in carrying out his professional duties by not complying to the auditing and accounting standards which have caused multiple significant deficiencies in the audit engagement performed by his firm. The Disciplinary Appeal Board in exercise of its powers under Section 21 of the Accountants Act 1967 [Act 94] and Rule 28 of the Institute’s Disciplinary Rules has made an order to confirm and maintain the above disciplinary punishments of [...]

Andy Kok Seng Onn (18140) had two (2) Charges against him, in which for the first Charge, he had been punished and imposed a fine of RM2,000-00 and costs of RM2,000-00 and for the second Charge, had been imposed a fine of RM2,000-00 by the Disciplinary Committee of the Institute on 21 August 2019 for misleadingly advertising auditing and taxation services in his company’s website without holding a valid license and that he allowed a non-member of the Institute to become a partner of his company and practiced as a charted accountant. The Disciplinary Appeal Board in exercise of its powers under Section 21 of [...]

Ee Guan Heng (13043) had two (2) Charges against him, in which for the first Charge, he had been punished and imposed a fine of RM4,000-00 and costs of RM2,000-00 as well as to attend a course on Audit Quality Enhancement Programme conducted by the Institute within one (1) year and for the second Charge, he had been suspended for one (1) year, imposed a fine of RM4,000-00 and costs of RM2,000-00 by the Disciplinary Committee of the Institute on 30 April 2019 for failure to exercise due care and diligence in discharging his professional duties in which he did not maintain, observe [...]

Chew Mun Weng (38308) as a sole proprietor of MW Chew & Associates had been punished and imposed a fine of RM3000-00 and costs of RM2500-00 by the Disciplinary Committee of the Institute on 23/6/2020 for holding herself out as a member in public practice by providing accounting and secretarial services without holding a valid practicing certificate for the period between 14/4/2015 to 17/8/2018.

Ahmad Khamis Magribi Abdul Rahman (23694) being the officer primarily responsible for the financial management of Java Berhad (‘Java’) had been punished by the Disciplinary Committee of the Institute on 23/6/2020 and was imposed a fine of RM4000-00, costs of RM2000-00 and ordered to attend a course relevant to the application of Malaysian Financial Reporting Standards (MFRS) for failing to carry out his duties as a professional accountant with due care and diligence in view of the shortfalls found in the financial statements of Java for the financial year ended 31/12/2016.

Harpal Singh (1954) had been punished and imposed a fine of RM3,000-00 and costs of RM3,000-00 as well as his disciplinary proceedings and decision to be publicised in two (2) local newspapers, Accountants Today and the Institute’s Website by the Disciplinary Committee of the Institute on 10 August 2018 for committing an unprofessional conduct wherein he had failed to lodge the annual returns for 1,355 companies for the lodgement year 2014 under Section 165(4) of the Companies Act 1965. The Disciplinary Appeal Board in exercise of its powers under Section 21 of the Accountants Act 1967 [Act 94] and Rule 28 [...]

Heng Cheng Huai (38246) had been punished and imposed a fine of RM5000-00 and costs of RM3000-00 by the Disciplinary Committee of the Institute on 16/6/2020 for handling the tax audit conducted by the Inland Revenue Board on Sastama Sdn. Bhd. in respect of the years of assessment 2012 to 2015 when he is not a registered tax agent and thus would not have been qualified to do so.

Heng Cheng Huai (38246) Heng Cheng Huai (38246) as the sole proprietor of CH Heng & Co. (‘the Firm’) had been punished and imposed a fine of RM2000-00 and costs of RM2000-00 by the Disciplinary Committee of the Institute on 16/6/2020 for having advertised and promoted tax services in the Firm’s website known as http://chhengco.business.site on 15/2/2019 which may lead the public at large to infer that he provides tax service when in fact he does not possess a valid tax agent license issued by the relevant authority.

Tham Kut Cheong (1790) being the sole proprietor of M/S K.C. Tham & Co. (‘the Firm’) had been punished and imposed a fine of RM3000-00 and costs of RM2000-00 by the Disciplinary Committee of the Institute on 16/6/2020 after the Firm had been rated as ‘unsatisfactory’ as indicated in the Follow-up Review Report dated 28/3/2018 which detailed the weaknesses in the audit work performed.

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 [...]