Ng Yun Foh (13467):-
1. As the managing partner of Messrs. YF.Ng (‘the Firm’) had been punished and imposed a fine of RM5000-00, costs of RM4000-00 and ordered to attend a course of
instruction relevant to audit and ethics conducted by the Institute by the Disciplinary Committee of the Institute on 12/1/2023 for he had, as discovered by the Practice Review Department (‘PRD’) during the virtual closing meeting of the review conducted by PRD on the Firm on 4/1/2021, committed a potential self-review threat when the consolidation working papers had been prepared and reviewed by his staff who were also involved in the audit of the engagement as per the practice review report dated 30/3/2021.