Jyakumaran Muniandy (13821):-
being a partner of Messrs. Ahamad Naina Mydin & Associates (‘the Firm’) had been punished and imposed a suspension of 3 months effective 1/12/2023, fine of RM5000-00, costs of RM4000-00 and ordered to attend a course conducted by the Institute on Audit Quality Enhancement Program by the Disciplinary Committee of the Institute on 21/6/2023 after the Firm had been rated as ‘Type 4 Unsatisfactory’ as indicated in the Practice Review Report dated 8/2/2021 which detailed the weaknesses in the audit work performed.