1. Varies the RM4,000.00 fine imposition imposed by the DC to a Letter of Reprimand;
2. Confirms the costs and expenses of RM5,000.00 to be paid by the member of and incidental to the disciplinary hearing before the DC and the investigation conducted by the IC; and
3. 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 18 October 2024.