(a) Suspension for one (1) year;

(b) An imposition of a fine of RM5,000.00;

(c) Pay the Institute RM2,000.00 in respect of costs and expenses of and incidental to the disciplinary hearing before the DC and the investigation conducted by the IC; and

(d) To attend a course on Audit Quality Enhancement Programme conducted by the Institute within one (1) year from date of the DC decision.

The DAB in 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 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 2 August 2022.