Harpal Singh (1954) had been punished and imposed a fine of RM3,000-00 and costs of RM3,000-00 as well as his disciplinary proceedings and decision to be publicised in two (2) local newspapers, Accountants Today and the Institute’s Website by the Disciplinary Committee of the Institute on 10 August 2018 for committing an unprofessional conduct wherein he had failed to lodge the annual returns for 1,355 companies for the lodgement year 2014 under Section 165(4) of the Companies Act 1965.

The Disciplinary Appeal Board in exercise of its powers under Section 21 of the Accountants Act 1967 [Act 94] and Rule 28 of the Malaysian Institute of Accountants (Disciplinary) Rules 2002 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 17 June 2020.