Tan Tian Wooi
Regulator warningMalaysia. Named in 1 sanctions listing.
Summary
Tan Tian Wooi (“TTW”) of TGS TW PLT (AF 002345) was the engagement partner for the audit of a public interest entity (“PIE”) for the financial year ended 31 March 2022.
Sanctions and listings1
- Effective
- 23 Jun 2026
Official designation
Suruhanjaya Sekuriti MalaysiaMalaysia Securities Commission AOB EnforcementsMalaysia
Monetary penalty of RM50,000 pursuant to Section 31Z(2)(h) of the SCMA.
Failure to comply with relevant requirements of the International Standards on Auditing (ISA) in the engagement review of a PIE TTW failed to perform adequate audit procedures and obtain sufficient appropriate audit evidence in supporting the conclusions reached and basis of the audit opinion issued in the following audit areas: Conclusion of the audit; Intangible assets; Revenue; Cost of sales; and Multi-location audit (trade payables) for a significant overseas subsidiary.
Breach of Section 31Z(1)(b) of the Securities Commission Malaysia Act 1993 (“SCMA”) for failure to comply with the registration conditions imposed by the AOB pursuant to Section 31O(3) of the SCMA.
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