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.
Zambri Mat (24245) as the director of ZM Corporate Services Sdn. Bhd. (‘the Company’) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 16/4/2024 for it was discovered via a search conducted on 7/11/2022 by the Complainant on the Company’s Corporate Information with SSM that the Company’s nature of business is described as providing public practice service amongst others, accounting, secretarial services, tax, and business consultancy that may lead the public at large to infer that he and/or the Company is qualified to provide and/or offer public practice services despite the fact that he does not hold the prerequisite valid practising certificate and/or tax agent license.
Leong Choon Pang (45762) as a sole proprietor of a non-audit firm, CP Leong & Co (‘Firm’) had been punished and imposed a fine of RM3000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 16/4/2024 for he had on or about 29/8/2023 advertised and/offered and/or promoted and/or represented at the Firm’s website at https://www.cplaccountingservices.com.my and Facebook page, the provision of audit and taxation services, which is likely to lead the public at large to infer that he and his Firm are qualified to promote/offer audit and tax services when he is not allowed/qualified to do so, as he does not possess audit and tax agent license issued by the relevant authority.
Ahmad Talahah Mukhtar (42656):
- as a sole proprietor of AMN Consultancy Services (‘Business’) had been punished and imposed a fine of RM2000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on 27/5/2024 for he had on or about 13/12/2023 advertised and/or promoted and/or represented public practice services, i.e. accounting, bookkeeping and taxation services which are likely to lead the public at large to infer that he and/or his Business is legally qualified to provide and/or offer accounting, bookkeeping and taxation services when in fact he does not possess a valid practicing certificate and tax license issued by the Institute and relevant authority. Furthermore, AMN is not a company or limited liability partnership which allows it to provide/offer public practice service.
- as a sole proprietor of AMN Consultancy Services (‘Business’) had been punished and imposed a fine of RM2000-00 by the Disciplinary Committee of the Institute on 27/5/2024 pursuant to a discovery that he had on or about 13/12/2023 advertised accounting, bookkeeping and taxation services (‘Services’), he had made an admission on 2/1/2024 and on 7/3/2024 that he has provided the above Services when in fact he does not possess a valid practicing certificate issued by the Institute.
