Categories: Complaints & Sanctions, DecisionsPublished On: 21/12/2020

Hor Siow Wei (43294) as a sole-proprietor of Hor SW Advisory (‘Firm’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 21/12/2020 for advertising in the Facebook and in the JobStreet under the name of the Firm on 2/1/2019 and 18/1/2019 that she is in the business of providing audit and taxation services and to recruit Audit cum Accounts Associate that is not permitted within the ambit of the Institute’s By-Laws, which may lead the public at large to infer that the Firm is authorised to provide audit and tax services when in fact, she does not possess a valid audit and/or tax licence issued by the relevant authority.