Orders by the MIA Disciplinary Appeal Board

Orders made by the Disciplinary Appeal Board (DAB) against the Appellants by virtue of Section 21 of the Accountants Act 1967 and 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. SATHYA SEELAN CHELLIAH (Membership No. 834)

Charge 1

Suspension for three (3) months;
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 this decision.

Charge 2

suspension for one (1) year to run concurrently with the suspension in Charge 1; and
imposition of a fine of RM5,000.00;

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 the member is 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 20 August 2025.

2. KONG TZE KARN (Membership No.: 44624)

Imposition of a fine of RM3,000.00 for Charge 1;
Imposition of a fine of RM4,000.00 for Charge 2; 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

3. LOOI YONG KEAN (Membership No.: 36859)

Imposition of a fine of RM4,000.00 for Charge 1;
Imposition of a fine of RM4,000.00 for Charge 2; and
To pay the Institute RM5,000.00 in respect of costs and expenses of and incidental to the disciplinary hearing before the DC and the investigation conducted by the IC.

4. RICHARD HO ONN (Membership No.: 1110)

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 DC 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 the member is 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 30 August 2025.