- Confirms the imposition of a fine of RM4,000.00 imposed by the DC;
- Confirms the costs and expenses of RM4,000.00 to be paid by the member of and incidental to the disciplinary hearing before the DC and the investigation conducted by the Investigation Committee (“IC”); and
- Orders the member to pay the costs and expenses of and incidental to the deliberation by the DAB of RM1,000.00.
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 member has 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 6 August 2024.