Cheah Choong Keong
Regulator warningMalaysia. Named in 1 sanctions listing.
Summary
Cheah Choong Keong Partner of C.K. Cheah & Co. who was the engagement partner in the audit of a public interest entity (PIE) for the financial year ended 30 September 2011.
Sanctions and listings1
- Effective
- 19 Aug 2013
Official designation
Suruhanjaya Sekuriti MalaysiaMalaysia Securities Commission AOB EnforcementsMalaysia
(i) Reprimand; and (ii) Penalty of RM5,000. On 12 September 2013, Cheah Choong Keong appealed to the Commission against the above decision made by the Audit Oversight Board. On 1 November 2013, the Commission decided to reject the appeal.
(i) Failure to comply with certain requirements of International Standards on Auditing in discharging his professional duties in the performance of an audit of the PIE; and (ii) Failure to comply with certain requirements of the By-Laws (On Professional Ethics, Conduct and Practice) of the Malaysian Institute of Accountants which relate to independence of an auditor in discharging his professional duties.
Breach the AOB’s registration condition imposed under Section 31O(4) of the Securities Commission Act 1993 (SCA).
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