Orders made by the Disciplinary Appeal Board (DAB) against the Appellants by virtue of Rule 28 of the Malaysian Institute of Accountants (Disciplinary) Rules 2002 (“Rules”) are hereby published pursuant to Rule 31(1)(a) and Rule 31(2) of the Rules.

1. SUHAIDA SAMSUDIN (Membership No.: 29831)

Charge 1

  • An imposition of a fine of RM4,000.00; and
  • To pay the Institute RM4,000.00 in respect of costs and expenses of and incidental to the disciplinary hearing before the DC and the investigation conducted by the IC.

Charge 2

  • An imposition of a fine of RM5,000.00.

Charge 3

  • An imposition of a fine of RM4,000.00

The DAB in the 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 RM500.00. The order of the DAB took effect on 13 October 2022.


2. NOR EMILIA EZRA MUSTAFA (Membership No.: 34686)

Charge 1

  • An imposition of a fine of RM4,000.00; and
  • To pay the Institute RM4,000.00 in respect of costs and expenses of and incidental to the disciplinary hearing before the DC and the investigation conducted by the IC.

Charge 2

  • An imposition of a fine of RM5,000.00.

Charge 3

  • An imposition of a fine of RM4,000.00

The DAB in the 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 RM500.00. The order of the DAB took effect on 13 October 2022.


3. MOHAMED ASRI BIN MOHD YUSOF (Membership No.: 11090)

  • Suspension for one (1) year;
  • Imposition of a fine of RM5,000.00;
  • To pay the Institute RM4,000.00 in respect of costs and expenses of and incidental to the disciplinary hearing before the DC and the investigation conducted by the IC; and
  • To attend a course on Audit Quality Enhancement Program conducted by the Institute within one (1) year from the 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 24 November 2022.


4. SANTHANASAMY A/L SUBBIAH (Membership No.: 9857)

  • An imposition of a fine of RM5,000.00;
  • To pay the Institute RM4,000.00 in respect of costs and expenses of and incidental to the disciplinary hearing before the DC and the investigation conducted by the IC; and
  • Be reprimanded.

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 24 November 2023.


5. AMSYARI ZARIR BIN ABDUL SHAKUR (Membership No.: 25854)

  • Imposition of a fine of RM4,000.00; and
  • To pay the Institute RM4,000.00 in respect of costs and expenses of and incidental to the disciplinary hearing before the DC and the investigation conducted by the IC.

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 25 November 2022.


6. WONG WENG FOO (Membership No.: 2789)

  • Suspension for six (6) months;
  • An imposition of a fine of RM5,000.00;
  • To pay the Institute RM4,000.00 in respect of costs and expenses of and incidental to the disciplinary hearing before the DC and the investigation conducted by the IC; and
  • To attend a course on Audit Quality Enhancement Programme conducted by the Institute within one (1) year from the 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 25 November 2022.


7. FOO HOO CHOW (Membership No.: 7844)

  • Suspension for eighteen (18) months;
  • An imposition of a fine of RM5,000.00;
  • To pay the Institute RM4,000.00 in respect of costs and expenses of and incidental to the disciplinary hearing before the DC and the investigation conducted by the IC; and
  • To attend a course on Audit Quality Enhancement Program conducted by the Institute within one (1) year from the 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 9 May 2023.


8. HO TOH CHEE (Membership No. 3826)

  • Suspension for one (1) year;
  • An imposition of a fine of RM5,000.00;
  • To pay the Institute RM4,000.00 in respect of costs and expenses of and incidental to the disciplinary hearing before the DC and the investigation conducted by the IC; and
  • To attend a course on Audit Quality Enhancement Program conducted by the Institute within one (1) year from the 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 9 May 2023.


9. MOHD HUSAINY ABD MUED (Membership No.: 25912)

  • An imposition of a fine of RM3,000.00; and
  • To pay the Institute RM4,000.00 in respect of costs and expenses of and incidental to the disciplinary hearing before the DC and the investigation conducted by the IC.

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 12 June 2023.


10. MOHD SUHAIMI AHMAD (Membership No.: 25714)

  • Suspension of three (3) months;
  • An imposition of fine of RM5,000.00;
  • To attend a course on Audit Quality Enhancement Programme conducted by the Institute within one (1) year from the date of the DC decision.

The DAB in the exercise of its powers under Section 21 of the Act and Rule 28 of the Disciplinary Rules, had made an 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 17 June 2023.


11. BURHANUDDIN A KADIR (Membership No.: 29419)

  • Imposition of fine of RM5,000.00; and
  • To attend a course on Audit Quality Enhancement Programme conducted by the Institute within one (1) year from the date of the DC decision.

The DAB in the exercise of its powers under Section 21 of the Act and Rule 28 of the Disciplinary Rules, had made an order to vary the decision of DC, wherein to confirm part of the DC’s decision 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 17 June 2023.


12. AZMI BIN SEMAIN (Membership No.: 8080)

Charge 1

  • Suspension for one (1) year;
  • An imposition of fine of RM5,000.00;
  • To attend a course on Audit Quality Enhancement Program conducted by the Institute within one (1) year from the date of the DC decision; and
  • To pay the Institute RM4,000.00 in respect of costs and expenses of and incidental to the disciplinary hearing before the DC and the investigation conducted by the IC.

Charge 2

  • An imposition of a fine of RM4,000.00.

Charge 3

  • Suspension for six (6) months to run concurrently with one (1) year suspension;
  • An imposition of a fine of RM5,000.00.

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 18 December 2023.

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