The MIA Council hereby gives notice that after due consideration by the MIA Disciplinary Appeal Board (“DAB”) in respect of the appeal by Ho Sam Teck (Membership No.:18779), who had appealed against the punishments meted out by the Disciplinary Committee of MIA (“DC”), as follows:

• Suspension for six (6) months;
• Imposition of a fine of RM5,000.00;
• To pay the Institute RM5,000.00 in respect of costs and expenses of and incidental to the disciplinary hearing before the DC and the investigation conducted by the Investigation Committee; and
• To attend a course on Audit Quality Enhancement Programme conducted by the Institute within one (1) year from the date of the DC decision.

The DAB in the 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 [P.U. (A) 229/2002] had made order to confirm the decision of the DC and further to pay the costs and expenses of and incidental to the deliberation by the DAB of RM2,000.00. The order of the DAB took effect on 14 July 2025.