1. AHMAD NASRI BIN ABDUL WAHAB (Membership No: 14634)
The MIA Council hereby gives notice that after due consideration by the MIA Disciplinary Appeal Board (“DAB”) in respect of the appeal by Ahmad Nasri bin Abdul Wahab (Membership No: 14634) who had appealed against the punishments meted out by the Disciplinary Committee of MIA (“DC”), as follows:
- Imposition of a fine of RM5,000.00; and
- To pay the Institute RM98,671.00 in respect of costs and expenses of and incidental to the disciplinary hearing before the DC and the investigation conducted by the Investigation Committee.
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] has made an Order to confirm the decision of the DC. This Order took effect on 27 June 2025.
2. MOHD NOH BIN JIDIN (Membership No: 1129) – Appeal 1
The MIA Council hereby gives notice that after due consideration by the MIA Disciplinary Appeal Board (“DAB”) in respect of the appeal by Mohd Noh bin Jidin (Membership No: 1129) who had appealed against the punishments meted out by the Disciplinary Committee of MIA (“DC”), as follows:
- Suspension of six (6) months;
- 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 Investigation Committee; 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] has made an Order to confirm the decision of the DC and further to pay the costs and expenses of and incidental to the deliberation by the DAB of RM1,000.00. This Order took effect on 3 February 2026.
3. MOHD NOH BIN JIDIN (Membership No: 1129) – Appeal 2
The MIA Council hereby gives notice that after due consideration by the MIA Disciplinary Appeal Board (“DAB”) in respect of the appeal by Mohd Noh bin Jidin (Membership No: 1129) who had appealed against the punishments meted out by the Disciplinary Committee of MIA (“DC”), as follows:
- Suspension of six (6) months;
- 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 Investigation Committee; 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] has made an Order to confirm the decision of the DC and further to pay the costs and expenses of and incidental to the deliberation by the DAB of RM1,000.00. This Order took effect on 3 February 2026.
4. MARLINA BINTI MOHD NOH (Membership No: 23653) – Appeal 1
The MIA Council hereby gives notice that after due consideration by the MIA Disciplinary Appeal Board (“DAB”) in respect of the appeal by Marlina binti Mohd Noh (Membership No: 23653) who had appealed against the punishments meted out by the Disciplinary Committee of MIA (“DC”), as follows:
- Suspension of three (3) months;
- 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 Investigation Committee; 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] has made an Order to confirm the decision of the DC and further to pay the costs and expenses of and incidental to the deliberation by the DAB of RM1,000.00. This Order took effect on 3 February 2026.
5. MARLINA BINTI MOHD NOH (Membership No: 23653) – Appeal 2
The MIA Council hereby gives notice that after due consideration by the MIA Disciplinary Appeal Board (“DAB”) in respect of the appeal by Marlina binti Mohd Noh (Membership No: 23653) who had appealed against the punishments meted out by the Disciplinary Committee of MIA (“DC”), as follows:
- Imposition of a fine of RM5,000.00; 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 Investigation Committee.
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] has made an Order to confirm the decision of the DC and further to pay the costs and expenses of and incidental to the deliberation by the DAB of RM1,000.00. This Order took effect on 31 January 2026.
6. RAZALEE BIN AMIN (Membership No: 1831)
The MIA Council hereby gives notice that after due consideration by the MIA Disciplinary Appeal Board (“DAB”) in respect of the appeal by Razalee bin Amin (Membership No: 1831) who had appealed against the punishments meted out by the Disciplinary Committee of MIA (“DC”), as follows:
- Imposition of a fine of RM5,000.00; 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 Investigation Committee.
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] has made an Order to confirm the decision of the DC and further to pay the costs and expenses of and incidental to the deliberation by the DAB of RM1,000.00. This Order took effect on 3 February 2026.
7. LOO CHEE CHOU (Membership No: 20298)
The MIA Council hereby gives notice that after due consideration by the MIA Disciplinary Appeal Board (“DAB”) in respect of the appeal by Loo Chee Chou (Membership No: 20298) who had appealed against the punishments meted out by the Disciplinary Committee of MIA (“DC”), as follows:
- Suspension of six (6) months;
- 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 Investigation Committee; 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] has made an Order to confirm the decision of the DC and further to pay the costs and expenses of and incidental to the deliberation by the DAB of RM1,000.00. This Order took effect on 3 April 2026.
