Haida Sharim (34833) as the company secretary of the Company of Wing Bina Sdn Bhd had been
punished and removed from the register, imposed a fine of RM5000-00 and costs of RM5000-00
by the Disciplinary Committee of the Institute on 14/3/2024 for she had on or about 30/6/2022,
1/8/2022 and 1/9/2022 failed to notify the Complainant of SSM’s notices issued to the Company
pursuant to Section 551(1) of the Companies Act 2016 which resulted in the Company being struck
off the register and gazetted as dissolved on 16/9/2022, despite having collected from the
Complainant the retainer fees and further, only submitted to the Inland Revenue Board the
Company’s income tax contribution for only 3 months, whilst the contribution for the rest of the
months remained outstanding.
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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