Yeoh Aik Chuan
Regulator warningMalaysia. Named in 1 sanctions listing.
Summary
Yeoh Aik Chuan (“YAC”) of UHY (AF 1411) was the engagement partner for the audit of a public interest entity (“PIE”) for the financial year ended 31 March 2022.
Sanctions and listings1
- Effective
- 16 Jan 2026
Official designation
Suruhanjaya Sekuriti MalaysiaMalaysia Securities Commission AOB EnforcementsMalaysia
Reprimand pursuant to Section 31Z(2)(b) of the SCMA; and Monetary penalty of RM50,000 pursuant to Section 31Z(2)(h) of the SCMA.
Failure to comply with relevant requirements of the International Standards on Auditing (ISA) in the engagement review of a PIE YAC failed to perform adequate audit procedures and obtain sufficient appropriate audit evidence in supporting the conclusions reached and basis of the audit opinion issued in the following audit areas: Multi-location audit for a significant overseas subsidiary of a PIE; and Revenue of a PIE
Breach of Section 31Z(1)(b) of the Securities Commission Malaysia Act 1993 (“SCMA”) for failure to comply with the registration conditions imposed by the AOB pursuant to Section 31O(3) of the SCMA.
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