Michelle Yong Voon Sze
Regulator warningMalaysia. Named in 1 sanctions listing.
Summary
Michelle Yong Voon Sze (“Michelle”) of Nexia SSY PLT (AF 2009) is the engagement partner 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 on Auditing (ISA) Michelle has failed to perform sufficient audit procedures and obtain sufficient audit evidence to support the basis for the qualified opinion in the auditors’ report. The qualification related to certain agreements entered into by the PIE. Michelle failed to evaluate whether the impact of these agreements was pervasive or otherwise in the financial statements of the PIE and assess its legality and enforceability.
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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