1. being a sole director of Total Business Outsourcing Sdn Bhd (‘TBO’) had been punished and imposed a fine of RM2500-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 28/5/2025 where it was discovered as at 1/2/2020 she was simultaneously engaged under the employment with SJ & Co PLT as an account manager and she is deemed to have not engaged in public practice services on a fulltime basis as required of a member in public practice pursuant to the Malaysian Institute of Accountants (Membership and Council) Rules 2001.

2. had been punished and imposed a fine of RM2500-00 by the Disciplinary Committee of the Institute on 28/5/2025 for on or about 23/8/2024 she has advertised and/or promoted of the provision of audit via a link http://total.net.my/shop/category/audit-2 on a website at www.total.net.my, wherein such advertisement and/or promotion and/or publication is deemed to give an inference to the public at large that TBO is in the business of offering audit services despite the fact that she does hold an audit licence from the respective authority to authorize offering of audit related services. Moreover, TBO is not an audit firm and therefore is not allowed to advertise as such.