Lim Ge Ru
Regulator warningMalaysia. Named in 1 sanctions listing.
Summary
Lim Ge Ru (“LGR”) of TGS TW PLT (AF 002345) was the Engagement Quality Control Reviewer for the audit of a 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 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 LGR failed to sufficiently review the conclusions reached for significant audit areas of the engagement, namely intangible assets, revenue and multi-location audit (trade payables) for a significant overseas subsidiary 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.
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