Categories: Complaints & Sanctions, DecisionsPublished On: 02/09/2021
Teh Han Leing (31834):

  1. in his capacity as one of the partners of Business Advisory Services PLT (‘BAS’) had been punished and imposed a fine of RM5000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 22/9/2021 for being in practice with a non-member of the Institute from 21/5/2019 to 11/11/2019.
  2. in his capacity as one of the partners of Business Advisory Services PLT (‘BAS’) had been punished and imposed a fine of RM2000-00 by the Disciplinary Committee of the Institute on 22/9/2021 for advertising, promoting and/or representing misleading information via BAS’s website at https://bas.com.my by describing itself as full-service accounting firm equipped with a team of professional accountants and further declared on BAS’s Facebook account that the BAS is a member firm of MIA offering public practice services among others secretarial, accounting, audit, and tax services as at 13/2/2020. The said advertisements or publications would lead the public at large to infer that he is authorised to provide public practice services being a member firm of MIA.
  3. in his capacity as one of the partners of Business Advisory Services PLT (‘BAS’) had been punished and imposed a fine of RM2000-00 by the Disciplinary Committee of the Institute on 22/9/2021 for advertising the provision of audit services via BAS’s Website at https://bas.com.my and Facebook account to the public at large as at 13/2/2020. The said advertisements would lead the public at large to infer that he is qualified to provide audit services when he in fact does possess a valid audit licence issued by the Ministry of Finance to qualify you to provide such services.