Categories: Complaints & Sanctions, DecisionsPublished On: 24/06/2020

Ee Guan Heng (13043) had two (2) Charges against him, in which for the first Charge, he had been punished and imposed a fine of RM4,000-00 and costs of RM2,000-00 as well as to attend a course on Audit Quality Enhancement Programme conducted by the Institute within one (1) year and for the second Charge, he had been suspended for one (1) year, imposed a fine of RM4,000-00 and costs of RM2,000-00 by the Disciplinary Committee of the Institute on 30 April 2019 for failure to exercise due care and diligence in discharging his professional duties in which he did not maintain, observe and apply several auditing and accounting standards and that he had sub-contracted his firm’s audit work to a non-member firm of the Institute during the conduct of the Follow-up Review on his firm by the Practice Review Committee.

The Disciplinary Appeal Board in exercise of its powers under Section 21 of the Accountants Act 1967 [Act 94] and Rule 28 of the Institute’s Disciplinary Rules has made an order to confirm and maintain the above disciplinary punishments of the Disciplinary Committee. The order of the Disciplinary Appeal Board took effect on 24 June 2020.