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.
The use of the word ‘Accountant’
In Malaysia, the word ‘Accountant’ is protected as provided for under the provisions of the Accountants Act 1967 which states that no one can hold himself out or practise as an Accountant unless he is registered as a member of the Malaysian Institute of Accountants.
‘The Malaysian Institute of Accountants is committed to the observance and practice of the highest ethical standards of the accountancy profession. All PC holders are reminded that under the MIA By-Laws (On Professional Ethics, Conduct And Practice), no person shall practice or hold out anything on audit/tax services without a license approved by the Ministry of Finance. Every PC holder is therefore expected to comply fully with Section B200.1 to B200.6 of the MIA By-Laws (On Professional Ethics, Conduct And Practice) failing which, you may be held liable for unprofessional conduct and disciplinary action may be taken against you.’
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