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. CHAN LAU MUN (Membership No.: 2560)

  • 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 Programme conducted by the Institute within one (1) year from the date of the DAB decision.

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 RM1,000.00. The order of the DAB took effect on 18 January 2024.

2. SIM SIEW SHAN (Membership No.: 24709)

  • Imposition of a fine of RM1,000.00; 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 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 RM1,000.00. The order of the DAB took effect on 18 January 2024.

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