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Decisions of the Disciplinary Appeal Board of the MIA

February 2, 2021
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Decisions of the Disciplinary Appeal Board of the MIA

Decisions of the Disciplinary Appeal Board of Malaysian Institute of Accountants (“Institute”) against members pursuant to Section 21(3) of the Accountants Act 1967

Harpal Singh (1954) had been punished and imposed a fine of RM3,000-00 and costs of RM3,000-00 as well as his disciplinary proceedings and decision to be publicised in two (2) local newspapers, Accountants Today and the Institute’s Website by the Disciplinary Committee of the Institute on 10 August 2018 for committing an unprofessional conduct wherein he had failed to lodge the annual returns for 1,355 companies for the lodgement year 2014 under Section 165(4) of the Companies Act 1965.

The Disciplinary Appeal Board 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 has made an order to confirm and maintain the above disciplinary punishments of the Disciplinary Committee. The order of the Disciplinary Appeal Board took effect on 17 June 2020.

Kiu Chiong Ming (1924) had been punished and imposed a fine of RM3,000-00 and costs of RM3,000-00 by the Disciplinary Committee of the Institute on 5 August 2019 for failure to exercise due care and diligence in carrying out his professional duties by not complying to the auditing and accounting standards which have caused multiple significant deficiencies in the audit engagement performed by his firm.

The Disciplinary Appeal Board in exercise of its powers under Section 21 of the Accountants Act 1967 [Act 94] and Rule 28 of the Institute’s Disciplinary Rules has made an order to confirm and maintain the above disciplinary punishments of the Disciplinary Committee. The order of the Disciplinary Appeal Board took effect on 3 July 2020.

Ee Guan Heng (13043) had two (2) Charges against him, in which for the first Charge, he had been punished and imposed a fine of RM4,000-00 and costs of RM2,000-00 as well as to attend a course on Audit Quality Enhancement Programme conducted by the Institute within one (1) year and for the second Charge, he had been suspended for one (1) year, imposed a fine of RM4,000-00 and costs of RM2,000-00 by the Disciplinary Committee of the Institute on 30 April 2019 for failure to exercise due care and diligence in discharging his professional duties in which he did not maintain, observe and apply several auditing and accounting standards and that he had sub-contracted his firm’s audit work to a non-member firm of the Institute during the conduct of the Follow-up Review on his firm by the Practice Review Committee.

The Disciplinary Appeal Board in exercise of its powers under Section 21 of the Accountants Act 1967 [Act 94] and Rule 28 of the Institute’s Disciplinary Rules has made an order to confirm and maintain the above disciplinary punishments of the Disciplinary Committee. The order of the Disciplinary Appeal Board took effect on 24 June 2020.

Andy Kok Seng Onn (18140) had two (2) Charges against him, in which for the first Charge, he had been punished and imposed a fine of RM2,000-00 and costs of RM2,000-00 and for the second Charge, had been imposed a fine of RM2,000-00 by the Disciplinary Committee of the Institute on 21 August 2019 for misleadingly advertising auditing and taxation services in his company’s website without holding a valid license and that he allowed a non-member of the Institute to become a partner of his company and practiced as a charted accountant.

The Disciplinary Appeal Board in exercise of its powers under Section 21 of the Accountants Act 1967 [Act 94] and Rule 28 of the Institute’s Disciplinary Rules has made an order to confirm and maintain the above disciplinary punishments of the Disciplinary Committee. The order of the Disciplinary Appeal Board took effect on 27 June 2020.

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