Jayapalasingam A/L Kandiah
Regulator warningMalaysia. Named in 1 sanctions listing.
Summary
Jayapalasingam A/L Kandiah (“Jayapalasingam”) of Nexia SSY PLT (AF 2009) is the Engagement Quality Control Reviewer for the audit of a Public Interest Entity (“PIE”) for the financial period ended 30 June 2021.
Sanctions and listings1
- Effective
- 5 Feb 2024
Official designation
Suruhanjaya Sekuriti MalaysiaMalaysia Securities Commission AOB EnforcementsMalaysia
Reprimand
Failure to comply with relevant requirements of the International Standards of Auditing (ISA) in the performance of engagement quality control review process for the audit of a PIE Jayapalasingam failed to sufficiently review the selected audit documentation relating to significant judgements and significant risk areas of the engagement and basis of the conclusions reached, particularly the basis of the qualified opinion.
Breach of Section 31Z(1)(b) of the Securities Commission Malaysia Act 1993 (“SCMA”) for failure to comply with AOB’s conditions of registration imposed by the AOB pursuant to Section 31O(3) of the SCMA.
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