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 services, among others audit and tax services on or before 28/8/2018 till 21/9/2018 without possessing a valid audit and tax licences issued by the relevant authorities.

Charge 3
a fine of RM4000-00 by the Disciplinary Committee of the Institute on 21/7/2020 for he had on or about 21/9/2018 advertised for job vacancies for Audit cum Account Assistant positions at https://jobs.jawatan-kerja.com stating that the Firm is providing accounting, auditing, taxation and company secretarial services, thus, leading the public at large to infer that he provides public practice services when he in fact does not possess a valid Practicing Certificate issue by the Institute to acknowledge him as a member in public practice nor a valid audit and tax licence issued by the relevant authority to entitle him to provide such services.