Lee Chong Leng (26856):-

1. As the director of Messrs. Lee & Lim Accounting Consultants Sdn. Bhd. (‘LLAC’), Messrs. Lee & Lim Tax Consultants (‘LLTC’) and Messrs. Lee & Lim GST Consultants Sdn. Bhd. (‘LLGC’) had been punished and imposed a fine of RM2000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 2/12/2022 for he had made a misleading disclosure on the website of Messrs. Lee & Lim as of 19/3/2020, by stating that Messrs. Lee & Lim [a Group of Companies consisting of LLAC, LLTC, LLGC, Lee & Lim Consultants Sdn. Bhd. (‘LLC’) and Messrs. Abd. Halim & Associates) (‘AHA’)] is an accounting firm registered with the Institute, when in fact Messrs. Lee & Lim is neither an audit nor a non-audit firm registered with the Institute.

2. as the director of Messrs. Lee & Lim Accounting Consultants Sdn. Bhd. (‘LLAC’), Messrs. Lee & Lim Tax Consultants (‘LLTC’) and Messrs. Lee & Lim GST Consultants Sdn. Bhd. (‘LLGC’) had been punished and imposed a fine of RM2000-00 by the Disciplinary Committee of the Institute on 2/12/2022 for he had on or about 19/3/2020 advertised, promoted and/or represented the provision of audit service on the website of Messrs. Lee & Lim [a Group of Companies consisting of LLAC, LLTC, LLGC, LLC and AHA] known as www.leenlim.com.my which may lead the public at large to infer that he and Messrs. Lee & Lim offer and/or provide audit service which is a public practice service when he is not allowed to provide audit service as he does not possess a valid audit license issued by the relevant authority.