Ng Sze Yen (37663):
- in her capacity as a chartered accountant and a partner of YH & Co. had been punished and imposed a fine of RM4000-00 and costs of RM5000-00 by the Disciplinary Committee of the Institute on 9/3/2021 for having engaged and/or provided public practice services, i.e. accounting, bookkeeping and taxation services on 1/3/2018 without possessing a valid practising certificate issued by the Institute and/or a valid tax license issued by the relevant authority under Section 153 (1) of the Income Tax Act 1967.
- in her capacity as a partner of YH & Co. had been punished and imposed a fine of RM4000-00 by the Disciplinary Committee of the Institute on 9/3/2021 for having advertised on or about 26/3/2018 in the local newspaper, namely the Daily Express and via social media, i.e. Facebook promoting accounting, bookkeeping and taxation services, which may lead the public at large to infer that she provides public practice services when she in fact does not possess a valid practising certificate issued by the Institute.