Nex Systems
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Lim Yang Yue

Regulator warning

Malaysia. Named in 1 sanctions listing.

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Summary

Lim Yang Yue (“LYY”) formerly of UHY (AF 1411) was the Engagement Quality Control Reviewer for the audit of a 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 RM25,000 pursuant to Section 31Z(2)(h) of the SCMA.

    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 LYY failed to sufficiently review the conclusions reached for significant audit areas of the engagement, namely multi-location audit for a significant overseas subsidiary of a PIE and revenue of a PIE in supporting the basis of the audit opinion issued.

    Breach of Section 31Z(1)(b) of the SCMA for failure to comply with the registration conditions imposed by the AOB pursuant to Section 31O(3) of the SCMA.

    sc.com.my

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