Bhd (562552-W), Kalyx Management & Consulting Sdn. Lim Sok Lin (25933) in her capacity as a chartered accountant and the director of the following companies namely Kalyx Consultancy Sdn. N.Chanthiran Nagappan (8135) as the auditor of Perbadanan Pengurusan VC (вЂPPVCвЂ™) had been punished and imposed a fine of RM1000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on for having contravened the relevant auditing and accounting standards during his course of audit of PPVC for the financial period from to and financial year ended. Kumaraguru Manokaran (34138) as a member of the Institute and in his capacity as one of the directors of Pro-Serve Advisory Sdn Bhd (890197-K) (вЂPSAвЂ™) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on for advertising the provision of audit and tax services in the website known as on which may lead the public at large to infer that he is authorised to provide public practice services such as tax services when in fact, he does not possess a valid tax licence issued by the relevant authority and PSA being a company is not allowed to advertise as providing audit services. (872448-A) had been punished and imposed a fine of RM3000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on for advertising and promoting audit and tax services in the websites known as from to and in the on, which may lead the public at large to infer that she provides audit and tax services when she in fact does not possess a valid audit and tax agent licences issued by the relevant authority. Yap Wing Seng (34793) as the sole-proprietor of Prubiz Management Consultancy (002006223-W) had been punished and imposed a fine of RM4000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on for advertising in the website known as that he is in the business of providing audit and assurance services that is not permitted within the ambit of the By-Laws, which may lead the public at large to infer that he provides audit and assurance services when in fact he does not possess a valid audit licence issued by the relevant authority.ДatoвЂ™ Yap Mee Ling (20381) as the director of Six Consulting Sdn.

(868001-M) and as the partner of DRK Management Services (PG0171832-V) had been punished and imposed a fine of RM4000-00 by the Disciplinary Committee of the Institute on for advertising and promoting audit and tax services in the business card and the advertisements made in relation to the Company in the website known as and on which may lead the public at large to infer that he provides audit and tax services when in fact, he does not possess a valid audit and tax licenses issued by the relevant authority. as the director of Transtech Solutions Sdn.as the partner of DRK Management Services (PG0171832-V) had been punished and imposed a fine of RM2000-00 by the Disciplinary Committee of the Institute on for practising and/or holding himself out as a member in public practice without a valid practising certificate issued by the Institute from to.(868001-M) had been punished and imposed a fine of RM2000-00 and costs of RM4000-00 by the Disciplinary Committee of the Institute on for practicing and/or holding himself out as a member in public practice without a valid practising certificate issued by the Institute from to. Decisions of the Disciplinary Committee of Malaysian Institute of Accountants (вЂInstituteвЂ™) against members pursuant to Rule 18(1) of the Malaysian Institute of Accountants (Disciplinary) Rules 2002

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