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.