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apple developer:SC imposes RM50,000 fine on Morison AAC partner

admin2021-01-24149

Hafiz, who was an AOB registrant, breached Section 31Z(2) of the Securities Commission Malaysia Act 1993 (SCMA). KUALA LUMPUR: The Securities Commission’s Audit Oversight Board (AOB) has imposed a fine of RM50,000 on Muhamad Hafiz Che Yusof, a partner of Morison AAC PLT. According to statement posted on its website on Wednesday as Hafiz failed to comply with the International Standards on Auditing when auditing a public interest entity (PIE). Hafiz, who was an AOB registrant, breached Section 31Z(2) of the Securities Commission Malaysia Act 1993 (SCMA). “As a partner, Hafiz has failed to design and perform audit procedures involving audit of components of the PIE. “He had also performed insufficient audit procedures on, among others, going concern assumption, construction contracts, trade receivables and amount owing by associate company, ” it said. The SC said it had on Oct 21, imposed the RM50,000 fine. However, Hafiz has not filed any appeal against the AOB’s decision within the prescribed time provided in the SCMA.
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