Mr Liaw Kok Feng

UPON FINDING that Mr Liaw Kok Feng, CA (Singapore) had contravened Rule 64.1 read with Rule 65.1 of the Institute (Membership and Fees) Rules in that he was guilty of misconduct and/or that he had been represented to be guilty of an act or omission likely to bring discredit to himself, the Institute or the accountancy profession and Rule 64.4 of the Institute (Membership and Fees) Rules read with Section 130.1(b) and 130.5, of the Code of Professional Conduct and Ethics under the Third Schedule of the Institute (Membership & Fees) Rules.

The Disciplinary Committee ordered:

1. That pursuant to Rule 137.1.1 of the Institute (Membership and Fees) Rules, he be removed from the register and that he shall cease to be a Member of the Institute with immediate effect.

2. That pursuant to Rule 167 of the Institute (Membership and Fees) Rules, he shall pay to the Institute the sum of SGD6,078.80 (inclusive of 7% GST), being the costs and expenses of and incidental to the investigation and disciplinary proceedings undertaken against him.

Mr Wong Kian Kok

UPON FINDING that Wong Kian Kok, FCA (Singapore) and Public Accountant, had contravened Rule 64.4 of the Institute (Membership and Fees) read with Section 130.1(b), of the Code of Professional Conduct and Ethics under the Third Schedule of the Institute (Membership & Fees) Rules in that he had not acted diligently in accordance with applicable technical and professional standards, that is, Singapore Standard on Auditing (“SSA”) 200 paragraph 15 and SSA 240 paragraphs 12 to 14, when performing professional activities or providing professional services.

The Disciplinary Committee ordered:

1. That pursuant to Rule 137.1.4 of the Institute (Membership and Fees) Rules, he be censured.

2. That pursuant to Rule 167 of the Institute (Membership and Fees) Rules, he shall pay to the Institute the sum of SGD10,761.78 (inclusive of 7% GST), being the costs and expenses incurred by the Institute in connection with the investigation and disciplinary proceedings undertaken against him.

Mr Lian Kian Wee

UPON FINDING that Lian Kian Wee, Associate (ISCA), had contravened Rule 64.1 read with Rule 65.1, and Rule 64.4 read with Section 110.2 and Section 150.1 of the Code of Professional Conduct and Ethics under the Third Schedule of the Institute (Membership and Fees) Rules, in that he, at the material time, submitted to his former employer a forged Certificate of Membership (“Certificate”) falsely showing that he was qualified as a Chartered Accountant of Singapore, knowing that the Certificate was a forged certificate because he was not qualified as a Chartered Accountant of Singapore at the time.

The Disciplinary Committee ordered:

1. That pursuant to Rule 137.1.9 of the Institute (Membership and Fees) Rules, he be suspended for a period of twelve (12) months with immediate effect and fined a sum of SGD$5,000.

2. That pursuant to Rule 167 of the Institute (Membership and Fees) Rules, he shall pay to the Institute the sum of SGD$3,771.75 (inclusive of 7% GST), being the costs and expenses incurred by the Institute in connection with the investigation and disciplinary proceedings undertaken against him.

Mr Chung Wan

UPON FINDING that Mr Chung Wan, FCA (Singapore) and Public Accountant, had contravened Rule 64.1 read with Rule 65.2 of the Membership and Fees Rules, in that he had been found guilty by the State Courts of the Republic of Singapore of 1 offence under Section 323 of the Penal Code (Cap 224, 2008 Rev Ed) (“the Act”) and sentenced to 4 weeks imprisonment, and his appeal was dismissed on 14 August 2019 in the High Court of the Republic of Singapore.

The Disciplinary Committee ordered:

1. That pursuant to Rule 137.1.3 of the Institute (Membership and Fees) Rules, he be fined a sum of SGD$10,000.

2. That pursuant to Rule 137.1.4 of the Institute (Membership and Fees) Rules, he be censured.

3. That pursuant to Rule 137.1.9 of the Institute (Membership and Fees) Rules, he shall sign a letter of undertaking to the Institute.

4. That pursuant to Rule 167 of the Institute (Membership and Fees) Rules, he shall pay to the Institute the sum of SGD$1,744.35 (inclusive of 7% GST), being the costs and expenses of and incidental to the hearing before the Disciplinary Committee.