Ma Piek Ching (42332) as a member of the Institute and the director of Contaq Advisory Sdn Bhd (“Contaq”) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 9/3/2021 for advertising that Contaq provides and/or offers audit and tax services via Contaq’s Facebook account and on Jobstreet to the public at large as at 19/9/2019. The said advertisements would lead the public at large to infer that she is authorised to provide public practice services such as audit and tax services via Contaq when she in fact, does not possess a valid audit licence nor a tax agent licence issued by the Ministry of Finance to qualify her to provide such services.