- An imposition of a fine of RM5,000.00;
- To pay the Institute RM4,000.00 in respect of costs and expenses of and incidental to the disciplinary hearing before the DC and the investigation conducted by the IC; and
- Be reprimanded.
The DAB in exercise of its powers under Section 21 of the Accountants Act 1967 [Act 94] and Rule 28 of the Malaysian Institute of Accountants (Disciplinary) Rules 2002 [P.U. (A) 229/2002] had made order to confirm the decision of DC and to pay the costs and expenses of and incidental to the deliberation by the DAB of RM1,000.00. The order of the DAB took effect on 24 November 2023.