Decisions of the Disciplinary Committee of Malaysian Institute of Accountants (‘Institute’) against members pursuant to Rule 18(1) of the Malaysian Institute of Accountants (Disciplinary) Rules 2002
Rithavudin Ahamed Badrudin (32633):
Yap Wing Seng (34793) as the sole-proprietor of Prubiz Management Consultancy (002006223-W) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 10/8/2020 for advertising in the website known as https://www.prubiz.net/about-prubiz that he is in the business of providing audit and assurance services that is not permitted within the ambit of the By-Laws, which may lead the public at large to infer that he provides audit and assurance services when in fact he does not possess a valid audit licence issued by the relevant authority.
Dato’ Yap Mee Ling (20381) as the director of Six Consulting Sdn. Bhd. (872448-A) had been punished and imposed a fine of RM3000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 25/8/2020 for advertising and promoting audit and tax services in the websites known as http://www.mysix.com.my from 21/8/2018 to 14/9/2018 and in the JobStreet.com on 7/12/2018, which may lead the public at large to infer that she provides audit and tax services when she in fact does not possess a valid audit and tax agent licences issued by the relevant authority.
Kumaraguru Manokaran (34138) as a member of the Institute and in his capacity as one of the directors of Pro-Serve Advisory Sdn Bhd (890197-K) (‘PSA’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 25/8/2020 for advertising the provision of audit and tax services in the website known as http://www.proserve.com.my/ on 14/1/2019 which may lead the public at large to infer that he is authorised to provide public practice services such as tax services when in fact, he does not possess a valid tax licence issued by the relevant authority and PSA being a company is not allowed to advertise as providing audit services.
N.Chanthiran Nagappan (8135) as the auditor of Perbadanan Pengurusan VC (‘PPVC’) had been punished and imposed a fine of RM1000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 25/8/2020 for having contravened the relevant auditing and accounting standards during his course of audit of PPVC for the financial period from 1/7/2014 to 31/12/2014 and financial year ended 31/12/2015.
Lim Sok Lin (25933) in her capacity as a chartered accountant and the director of the following companies namely Kalyx Consultancy Sdn. Bhd (562552-W), Kalyx Management & Consulting Sdn. Bhd. (520176-D), Kalyx Corporate Services Sdn. Bhd. (649692-K) and Kalyx Tax Services Sdn Bhd (1120556-X) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 22/9/2020 for practicing and offering public practice services, amongst others taxation, accounting and company secretarial services from 3/3/2006 until 24/10/2018 without possessing a valid practising certificate issued by the Institute and/or a valid tax license issued by the relevant authority.
Lim Cheau Yin (25956) as a director of Ideal eConsultancy Services Sdn Bhd (1123669-U) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 22/9/2020 for practising as a member in public practise without a valid practising certificate issued by the Institute since 31/3/2006 till 20/10/2017.
Pursuant to Rule 18(2) of the Malaysian Institute of Accountants (Disciplinary) Rules 2002, the Disciplinary Committee of the Institute on 22/9/2020 after having conducted a due inquiry and satisfied that Pachaiyappan Ganeson (22347) has been declared bankrupt before High Court of Ipoh, ordered his name be removed from the register and that he ceased to be a member of the Institute.