1. as the director of Smart Solution & Management Consultancy Sdn. Bhd (‘the Company’) had been reprimand and was imposed a costs of RM5000-00 by the Disciplinary Committee of the Institute on 17/7/2025 for she had on or about 4/11/2019 advertised in the Company’s website known as www.smartsolution2u.com that the Company is in business of providing, amongst others, auditing and tax services, which may lead the public at large to infer that she provide auditing and tax services as well when in fact, she does not possess a valid audit and tax license issued by the relevant authority.

2. as the director of Smart Solution & Management Consultancy Sdn. Bhd (‘the Company’) had been reprimand by the Disciplinary Committee of the Institute on 17/7/2025 for she had practised and/or held herself out as a member in public practice to the general public despite not holding a valid practising certificate issued by the Institute from 31/12/2017 till 28/11/2019.