Categories: Complaints & Sanctions, DecisionsPublished On: 29/11/2023

Oh Seong Lye (941) being a former partner of Messrs. Terence Oh & Associates (‘the Firm’) had
been punished and imposed a suspension of 1 year effective 29/12/2023, fine of RM5000-00 and
costs of RM4000-00 by the Disciplinary Committee of the Institute on 29/11/2023 after the Firm had
been rated as ‘Type 4 Unsatisfactory’ as indicated in the Practice Review Report dated 30/6/2021
which detailed the weaknesses in the audit work performed.