Categories: Complaints & Sanctions, DecisionsPublished On: 22/08/2023

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 that KH Lim Group of Companies is a provider of auditing services and a publication at Facebook page of KH Lim Group of Companies for a candidate recruitment who can be responsible amongst others to perform audit fieldwork and preparation of audit paperwork which is likely to lead the public at large to infer that he and his KH Lim Group of Companies are qualified to provide audit services when he is not allowed to do so, as he does not possess the pre-requisite audit license issued by the relevant authority, and neither entities in the Group of Companies is a Firm registered as an audit firm with the Institute.