The Council of the Malaysian Institute of Accountants (“MIA”) hereby gives notice that after due consideration by the Disciplinary Appeal Board of MIA (“DAB”) in respect of the appeals by the members that had appealed against the punishments meted out by the Disciplinary Committee of MIA (“DC”), 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]: –
1. SHIVAJINI A/P SATHYA SEELAN (Membership No. 26201)
- Confirms the imposition of a fine of RM4,000.00 imposed by the DC;
- Confirms the costs and expenses of RM4,000.00 to be paid by the member of and incidental to the disciplinary hearing before the DC and the investigation conducted by the Investigation Committee (“IC”); and
- Orders the member to pay the costs and expenses of and incidental to the deliberation by the DAB of RM1,000.00.
This Order took effect on 6 August 2024.
2. NG YING SYE (Membership No. 26107)
- Confirms the suspension for a period of one (1) year imposed by the DC;
- Confirms the imposition of a fine of RM5,000.00 imposed by the DC;
- Confirms the costs and expenses of RM4,000.00 to be paid by the member of and incidental to the disciplinary hearing before the DC and the investigation conducted by the IC; and
- Orders the member to pay the costs and expenses of and incidental to the deliberation by the DAB of RM1,000.00.
This Order took effect on 29 October 2024.
3. TAN BENG TEIK (Membership No. 198)
- Varies the RM4,000.00 fine imposition imposed by the DC to a Letter of Reprimand;
- Confirms the costs and expenses of RM5,000.00 to be paid by the member of and incidental to the disciplinary hearing before the DC and the investigation conducted by the IC; and
- Orders the member to pay the costs and expenses of and incidental to the deliberation by the DAB of RM1,000.00.
This Order took effect on 18 October 2024.
MOHAMAD AZMI ALI
Registrar
On behalf of the Council of the Malaysian Institute of Accountant