Nex Systems
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Ho Kok Khiaw

Regulator warning

Malaysia. Named in 1 sanctions listing.

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Summary

Ho Kok Khiaw (“HKK”) formerly a partner of BDO PLT (AF 0206) was the Engagement Quality Reviewer for the audit of a PIE for financial year ended 31 December 2022.

Sanctions and listings1

  • Effective
    2 Mar 2026

    Official designation

    Suruhanjaya Sekuriti MalaysiaMalaysia Securities Commission AOB EnforcementsMalaysia

    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 HKK failed to sufficiently review the conclusions reached for significant audit areas of the engagement, namely trade receivables and revenue of the PIE Group 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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