Andrew Heng

Decision. On 25 August 2020, the High Court ruled in favour of the AOB/SC and dismissed the Andrew Heng’s, to inter alia set aside/quash the aob’s decision and the sc’s, reprimand note: on 30 august 2019, andrew heng appealed to the sc on the aob’s decision. on 12 november 2019, the sc dismissed the appeal and affirmed the decision made by the aob. on 12 november 2019, andrew heng subsequently filed an application for, ruled in favour of the sc and dismissed andrew heng’s appeal against the high court’s decision dismissing his, application., . on 28 october 2021, the court of and application. andrew heng subsequently appealed to the court of

Failure to comply with relevant requirements of the approved standards on auditing in Malaysia, namely the International Standards on Auditing as adopted by the Malaysian Institute of Accountants. As the engagement partner for the audit of a PIE, Andrew Heng had failed to perform sufficient audit procedures and obtain sufficient audit evidence to support the conclusions reached on the existence of cash and bank balances and bank overdrafts as at 31 December 2014. For the financial year ended 31 December 2014, the PIE adopted an early cut-off date of 20 December 2014 for its recording of bank transactions.

Breach the AOB’s registration condition imposed under Section 31O(3) of the Securities Commission Malaysia Act 1993.

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