Categories: Complaints & Sanctions, DecisionsPublished On: 22/09/2021

Low Huan Seng (35465) as in his capacity as one of the directors of Klozer Consultancy Services Sdn Bhd (‘Klozer Consultancy’) and Klozer Advisory Services Sdn Bhd (‘Klozer Advisory’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 22/9/2021 for advertising the provision of audit services via Klozer Group of Companies’ website at and on Jobstreet to the public at large as at 18/9/2019. The said advertisements would lead the public at large to infer that he is qualified to provide audit services when he in fact does not possess a valid audit licence issued by the Ministry of Finance to qualify him to provide such services.