Ng Yee Hong (19644) as the auditor of 1Malaysia Development Berhad (‘1MDB’) for the financial year ended 31/3/2013 and 31/3/2014 (‘FYE’) had been punished and imposed a suspension of 2 years effective 1/6/2025 and fine of RM5000-00 by the DC of the Institute on 21/4/2025 for he had failed to discharge his professional duties with due care and diligence during the audits of 1MDB for the said FYE in which he had: failed to conduct sufficient and necessary due diligence and audit of the cash flow and liquidity risk of 1MDB in which he had signed and endorsed 1MDB as [...]

Too Chang Wee (19005) as the director and shareholder of Smart Solution & Management Consultancy Sdn. Bhd (‘the Company’) had been punished and imposed a fine of RM3000-00 and costs of RM5000-00 by the Disciplinary Committee of the Institute on 17/3/2025 for he had on or about 4/11/2019 advertised in the Company’s website known as www.smartsolution2u.com that the Company is in business of providing, amongst others, auditing and tax services, which may lead the public at large to infer that he is providing such services when in fact he does not possess a valid audit and tax license issued by [...]

Abdul Rahman Ali (5857) being a partner of Messrs. SKMN PLT (‘Firm’) had been punished and imposed a fine of RM5000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 17/3/2025 after the Firm had been rated as ‘Unsatisfactory’ as indicated in the Monitoring Review Report dated 3/6/2022 which detailed the weaknesses in the audit work performed.

Fong Hoong Heng (2589) being the sole proprietor of Messrs. H. H. Fong & Co (‘Firm’) had been punished and imposed a suspension of 1 year effective 1/9/2025, 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 7/3/2025 after the Firm had been rated as ‘Type 4 Unsatisfactory’ as indicated in the Practice Review Report dated 31/3/2022 which detailed the weaknesses in the audit work performed.

Chok Wei Hong (46814) as the director of QAT Tax Services Sdn. Bhd (‘the Company’) which formed as a company under the QAT Group of Companies had been punished and imposed a fine of RM3000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 7/3/2025 for he had advertised and/or promoted and/or misrepresented on the website of the QAT Group of Companies known as www.qataadvisory.com.my that the Company and/or the QAT Group of Companies offer and/or provide tax, company secretarial, accounting and audit services which may lead the public at large to infer that he and/or the [...]

Chia Kwong Chow (3320) being a partner of Messrs. K C Chia & Noor (‘Firm’) had been punished and imposed a suspension of 1 year effective 1/7/2025, 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 26/2/2025 after the Firm had been rated as ‘Type 4 Unsatisfactory’ as indicated in the Practice Review Report dated 31/3/2022 which detailed the weaknesses in the audit work performed.

Abdul Khudus Mohd Naaim (9109) being a former partner of Messrs. SKMN PLT (‘Firm’) had been punished and imposed a fine of RM5000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 26/2/2025 after the Firm had been rated as ‘Unsatisfactory’ as indicated in the Monitoring Review Report dated 3/6/2022 which detailed the weaknesses in the audit work performed.

Ooi Lip Hoo (39679) as a member of the Institute had been punished and imposed a fine of RM4000-00 and costs of RM5000-00 by the Disciplinary Committee of the Institute on 19/2/2025 for he had failed to remain or engage in public practice services on a full-time basis, when he failed to commence public practice within six months upon obtaining his practicing certificate on 1/7/2018 as required by the MIA (Membership & Council) Rules 2001 and further remained as an employee of Messrs. Peter Ng & Co from 1/1/2019 until 30/9/2019.

Usha Letchumi Sukumaran (25612) as a director of TL Corporate Services 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 19/2/2025 for she had as at 10/4/2020 advertised, promoted and/or represented via http://www.tlcorporate.com.my and the Company’s Facebook account that the Company provides and/or offers audit and tax services and that would lead the public at large to infer that she is authorised to provide audit and tax services when in fact, she does not possess a valid audit and tax agent licence issued by [...]

Chee Yon Long (3598) being the sole proprietor of Messrs. YL Chee & Co (‘Firm’) had been punished and imposed a suspension of 1 year effective 1/4/2025, fine of RM5000-00, costs of RM4000-000 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 19/2/2025 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.

Mohamad Hakim Adnan (31854) as one of the directors of JTB Partners Sdn. Bhd. (“the  Company”) had been punished and imposed a fine of RM1500-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 24/1/2025 for he had on or around 4/1/2024 had advertised and/or promoted and/or represented on the website www.jtbpartners.com.my, that the Company is in the business of providing, amongst others, audit service which may lead the public at large to infer that he and/or the Company offer and/or provide audit service despite the fact that he does not hold a valid audit license issued [...]

Zurianee Zabidi (41329) :- in her capacity as one of the directors of Pejuang Usahawan Sdn Bhd (“the Company”) and sole proprietor of ZAZ Management & Services (“the Firm”) had been punished and imposed a fine of RM2500-00 and costs of RM5000-00 by the Disciplinary Committee of the Institute on 24/1/2025 for she had as at 30/6/2023 advertised on the Company’s website at http://www.pejuangusahawan.com, that the Company provides expertise in accounts audit and on Facebook pages that the Company provides audit, income tax services, tax consultation and audit advisory. Furthermore, she had also advertised on Instagram account of the Company [...]

Saizol Ismail (30843) as one of the directors of JTB Partners Sdn. Bhd. (“the Company”) had been punished and imposed a fine of RM1500-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 24/1/2025 for he had on or around 4/1/2024 had advertised and/or promoted and/or represented on the website www.jtbpartners.com.my, that the Company is in the business of providing, amongst others, audit service which may lead the public at large to infer that he and/or the Company offer and/or provide audit service despite the fact that he does not hold a valid audit license issued by [...]

Himayadi Hafidz (36608) as one of the directors of JTB Partners Sdn. Bhd. (“the Company”) had been punished and imposed a fine of RM1500-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 24/1/2025 for he had on or around 4/1/2024 had advertised and/or promoted and/or represented on the website www.jtbpartners.com.my, that the Company is in the business of providing, amongst others, audit service which may lead the public at large to infer that he and/or the Company offer and/or provide audit service despite the fact that he does not hold a valid audit license issued by [...]

Lee Chong Kuang (28410) in his capacity as the director and shareholder of Greenpro Capital Village Sdn. Bhd. (“Company”) had been punished and imposed a fine of RM4000-00 and costs of RM5000-00 by the Disciplinary Committee of the Institute on 6/12/2024 for he had on 14/9/2020 advertised and promoted audit and tax services in the Malaysia Services E-Directory at http://malaysiaservice.matrade.gov.my and via the website of the Company at www.greenprocapital.com, where such advertising and/or promoting may lead the public at large t0 infer that he and his Company are qualified to provide auditing and tax services when in fact he does [...]

Saiful Fazli Ibrahim (31181) :- in his capacity as the company secretary of Teraju Ikatan Auto Sdn Bhd (“TIASB”) had been punished and ordered his name to be removed from the register and to pay costs of RM4000-00 by the Disciplinary Committee of the Institute on 6/12/2024 for he was between 26/1/2015 until 13/3/2018 and as discovered by Suruhanjaya Syarikat Malaysia (“SSM”), was found to have allowed one of the partners of Promentum Corporate Services who is not a member of the Institute nor a licensed secretary to use his company secretarial license to provide company secretarial services to TIASB [...]

Cheing Jin Hui (31867) the sole proprietor of Messrs. Cheing Tan & Co (‘Firm’) had been punished and imposed a suspension of 1 year effective 3/12/2024, 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 2/12/2024 after the Firm had been rated as ‘Type 4 Unsatisfactory’ as indicated in the Practice Review Report dated 31/3/2022 which detailed the weaknesses in the audit work performed.

Khoo Siong Kee (1550) the sole proprietor of Messrs. Mustapha Khoo & Co (‘Firm’) had been punished and imposed a suspension of 5 months effective 15/12/2024, 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 2/12/2024 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.

Thien Hon Leong (14793) a partner of Messrs. Shinewing TY Teoh PLT (‘Firm’) had been punished and imposed a suspension of 3 months effective 1/3/2025, 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 29/11/2024 after the Firm had been rated as ‘Unsatisfactory’ as indicated in the Monitoring Review Report dated 23/2/2022 which detailed the weaknesses in the audit work performed.

Tan Poh Ling (10559) as a partner of Messrs. Total International Associates (‘Firm’) had been punished and imposed a suspension of 1 year effective 1/1/2025, fine of RM5000-00, costs of RM RM34,635-21 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 29/11/2024 after the Firm had been rated as ‘Type 4 Unsatisfactory’ as indicated in the Practice Review Report dated 23/12/2019 which detailed the weaknesses in the audit work performed.

Tai Yoong Noor (3618) partner of Messrs. K C Chia & Noor (‘Firm’) had been punished and imposed a suspension of 1 year effective 1/7/2025, 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 29/11/2024 after the Firm had been rated as ‘Type 4 Unsatisfactory’ as indicated in the Practice Review Report dated 31/3/2022 which detailed the weaknesses in the audit work performed.

Liew Lay Meng (23667) a partner of Messrs. K C Chia & Noor (‘Firm’) had been punished and imposed a suspension of 1 year effective 1/1/2025, 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 29/11/2024 after the Firm had been rated as ‘Type 4 Unsatisfactory’ as indicated in the Practice Review Report dated 31/3/2022 which detailed the weaknesses in the audit work performed.

Dr. Teoh Toh Yeap (16128) a partner of Messrs. Shinewing TY Teoh PLT (‘Firm’) had been punished and imposed a suspension of 3 months effective 1/12/2024, 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 29/11/2024 after the Firm had been rated as ‘Unsatisfactory’ as indicated in the Monitoring Review Report dated 23/2/2022 which detailed the weaknesses in the audit work performed.

Pursuant to Rule 18(2) of the MIA (Disciplinary) Rules 2002 the Disciplinary Committee of the Institute on 30/10/2024 after having conducted a due inquiry and is satisfied that Salamat Udin (31033) has been declared bankrupt before the High Court of Sabah and Sarawak, ordered his name to be removed from the register and that he ceased to be a member of the Institute.

Shahrizam A. Shukor (17202) in his capacity as a company secretary of 1 Step Facility Providers Sdn Bhd (‘Company’) had been punished and imposed a suspension of 3 months effective 1/11/2024, fine of RM3000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 24/9/2024 pursuant to a complaint lodged with Suruhanjaya Syarikat Malaysia (‘SSM’) on his appointment as the Company’s director on 18/4/2019 without obtaining his prior consent and approval, and upon investigation by SSM he has been found to have breached Bank Negara Malaysia’s (BNM) Guidelines in relation to Anti-Money Laundering, Countering Financing of Terrorism and [...]

See Yun Choy (23125) as one of the directors of Weld Asia Tax Advisory 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 24/9/2024 for he had on or about 18/12/2023 advertised and/offered, and/or promoted, and/or represented that the Company is a provider of auditing, accounting and taxation services in its advertisement published in the Maukerja website at http://www.maukerja.my/en/company/163449-weld-asia-tax-advisory-sdn-bhd which is likely to lead the public at large to infer that he and his Company are qualified to promote/offer audit and tax services when he [...]

Chuah Eng Peng (29046) as the director of Taxcount Secretarial Sdn. Bhd and My Taxcount Sdn. Bhd. (‘the Companies’) and the sole-proprietor of Messrs. Steven Chuah & Co. (‘the Firm’) (collectively ‘Taxcount Consulting Group’) had been punished and imposed a fine of RM3000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 24/9/2024 for he had on 9/1/2024 and 10/1/2024 advertised and/or promoted and/or represented on the website of www.taxcount.com.my, Jobstreet, Joblum, Facebook account of TaxCount and various other online job seeking platforms that TaxCount Consulting Group is in the business of providing amongst others audit and [...]

Adam Ray Teh (41417) in his capacity as the director of WeCorporate Global Consultancy Sdn Bhd and as the company secretary of OTH Properties Sdn Bhd (‘OPSB’) had been punished and imposed a fine of RM2000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 24/9/2024 for he had upon receiving a payment of RM1219-00 on 15/10/2020, admittedly failed to lodge or submit the Annual Return of OPSB for the year 2021 with Suruhanjaya Syarikat Malaysia (‘SSM’) which had caused OPSB be compounded by SSM.

Tan Leong Hin (13762) as the sole proprietor of Messrs. Tan, Choong & Partners (‘Firm’) had been punished and imposed a suspension of 3 months effective 15/8/2024, 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 26/6/2024 where the Firm was selected for review under the Practice Review Program have persistently failed to submit a Remedial Action Plan of the Firm drawn up to the satisfaction of the Practice Review Committee for its approval, despite being given three attempts to [...]

Eddie Kok Kon Sang (1537) as a sole proprietor of Eddie Kok & Co. had been punished and removed from the Register and imposed a costs of RM5000-00 by the Disciplinary Committee of the Institute on 13/6/2024 for he has to date, continuously failed, delayed and/or refused to pay a total sum of RM38,620-00 as at 30/11/2018, in compliance with the Institute’s Disciplinary Committee’s decision dated 23/5/2012, and the subsequent Courts’ Orders, made against him, in upholding the Disciplinary Committee’s decision.

Ahmad Talahah Mukhtar (42656) : 1. as a sole proprietor of AMN Consultancy Services (‘Business’) had been punished and imposed a fine of RM2000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 27/5/2024 for he had on or about 13/12/2023 advertised and/or promoted and/or represented public practice services, i.e. accounting, bookkeeping and taxation services which are likely to lead the public at large to infer that he and/or his Business is legally qualified to provide and/or offer accounting, bookkeeping and taxation services when in fact he does not possess a valid practicing certificate and tax license [...]

Leong Choon Pang (45762) as a sole proprietor of a non-audit firm, CP Leong & 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 16/4/2024 for he had on or about 29/8/2023 advertised and/offered and/or promoted and/or represented at the Firm’s website at https://www.cplaccountingservices.com.my and Facebook page, the provision of audit and taxation services, which is likely to lead the public at large to infer that he and his Firm are qualified to promote/offer audit and tax services when he is not allowed/qualified to do so, [...]

Zambri Mat (24245) as the director of ZM Corporate Services 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 16/4/2024 for it was discovered via a search conducted on 7/11/2022 by the Complainant on the Company’s Corporate Information with SSM that the Company’s nature of business is described as providing public practice service amongst others, accounting, secretarial services, tax, and business consultancy that may lead the public at large to infer that he and/or the Company is qualified to provide and/or offer public practice [...]

Lim Chi Tat (39272) as the director of Asiatic Advisory Sdn. Bhd (‘the Company’) had been reprimanded and imposed a costs of RM4000-00 by the Disciplinary Committee of the Institute on 14/3/2024 for he and/or the Company had advertised and/or promoted and/or represented on https://malaysiadata.com, and https://buy.experian.com.my that the Company is in the business of providing amongst others audit and taxation which may lead the public at large to infer that he and/or the Company offer and/or provide audit and tax services despite the fact that he does not hold a valid audit and tax agent license respectively issued by [...]

Haida Sharim (34833) as the company secretary of the Company of Wing Bina Sdn Bhd had been punished and removed from the register, imposed a fine of RM5000-00 and costs of RM5000-00 by the Disciplinary Committee of the Institute on 14/3/2024 for she had on or about 30/6/2022, 1/8/2022 and 1/9/2022 failed to notify the Complainant of SSM’s notices issued to the Company pursuant to Section 551(1) of the Companies Act 2016 which resulted in the Company being struck off the register and gazetted as dissolved on 16/9/2022, despite having collected from the Complainant the retainer fees and further, only [...]

Abdul Qadir Osman Mohd Aros (36707) as the sole proprietor of AQ Aros & 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 14/3/2024 for he had as at 3/7/2023 found to have published and/or advertised misrepresented information that the Firm is engaged in the provision of audit and tax related services on the Firm’s social media platform such as Facebook and Instagram, where in fact he does not possess an audit license nor a tax license issued by the relevant authority to qualify him [...]

Abd Halim Husin (11761) a partner of Messrs. Wong Weng Foo & Co. (‘the Firm’) had been punished and imposed a fine of RM5000-00 and costs of RM5000-00 by the Disciplinary Committee of the Institute on 14/3/2024 after the Firm had been rated as ‘Unsatisfactory’ as indicated in the Monitoring Review Report dated 19/3/2019 which detailed the weaknesses in the audit work performed.

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 [...]

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 [...]