as the sole proprietor of Messrs Khairul Kamarudin & Co, Jitudata Services (JS) and Jitudata Management Services Sdn Bhd (JMS) (‘Entities’) had been punished and imposed a fine of RM3000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 26/10/2023 for she had on or about 15/2/2023 promoted/represented at the Facebook page of JMS at www.facebook.com/akaundancukai and Blogspot page of http://khidmatperakaunan.blogspot.com the provision of audit and tax services, which is likely to lead the public at large to infer that she and her Entities are qualified to promote/offer audit and tax services when she is not qualified to do so, as she does not possess the audit and tax license issued by the relevant authority and the Entities are not an audit firm to promote as such.