1. as the partner of SJS Management Services (‘the Business Entity’) had been punished and imposed a fine of RM3000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 21/4/2025 where it was discovered on 8/4/2024 and 12/4/2024 that she had advertised and/or promoted and/or misrepresented on https://www.sjsmanagementservices.com, Facebook.com/sjsmgmtservices and on the Business Entity’s signage at the office premises that it is in the business of providing public practice services amongst others accounting, bookkeeping, audit, secretarial and taxation which is likely to lead the public at large to infer that she and/or the Business Entity offer and/or provide those public practice services despite the fact that she is prohibited to do so as she does not posses, a valid audit and tax agent license from the relevant authority. Furthermore, the Business Entity is registered under the Registration of Businesses Act 1956.

2. had been punished and imposed a fine of RM4000-00 by the Disciplinary Committee of the Institute on 21/4/2025 where it was discovered on 8/4/2024 and 12/4/2024 as well as her admission in her reply to the Notice of Complaint dated 26/4/2024 and her testimony during the hearing before the Investigation Committee on 12/12/2024, she has been conducting public practice services in the field of accounting and taxation without possessing of a valid practising certificate from the Institute.

3. had been punished and imposed a fine of RM4000-00 by the Disciplinary Committee of the Institute on 21/4/2025 where it was discovered on 8/4/2024 and 12/4/2024 that she has been practising in public practice services amongst others accounting, secretarial and taxation with a non member of the Institute.