Aizul Izuan Bin Abdul Hamid
Regulator warningMalaysia. Named in 1 sanctions listing.
Summary
Aizul Izuan Bin Abdul Hamid (“Aizul”) of Al Jafree Salihin Kuzaimi PLT (AF 1522) is the Engagement Quality Control Reviewer for the audit of a Public Interest Entity (“PIE”) for the financial year ended 30 June 2021.
Sanctions and listings1
- Effective
- 23 Apr 2025
Official designation
Suruhanjaya Sekuriti MalaysiaMalaysia Securities Commission AOB EnforcementsMalaysia
Monetary penalty of RM25,000 pursuant to Section 31Z(2)(h) of the SCMA. and on 22 may 2025, aizul appealed to the sc to reduce the monetary penalty imposed by the aob. following his appeal, the sc reduced the penalty to rm17,500.
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 Aizul failed to sufficiently review the selected audit documentation relating to audit areas of the engagement such as prior year adjustments, property, plant and equipment, opening balances and group consolidation.
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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