Charge 1
- Suspension for three (3) months;
- Imposition of fine of RM5,000.00; and
- To attend a course on Audit Quality Enhancement Programme conducted by the Institute within one (1) year from the date of this decision.
Charge 2
- suspension for one (1) year to run concurrently with the suspension in Charge 1; and
- imposition of a fine of RM5,000.00;
The DAB in the 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 the member is 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 20 August 2025.