Orders issued to public accountants (PAs) arising from practice reviews
See Public Accountants Oversight Committee (PAOC) orders issued to PAs arising from practice reviews.
Last updated 5 March 2026
The Public Accountants Oversight Committee (PAOC) issues various orders to public accountants. These orders are based on the severity of non-compliance with professional standards and the public accountant's history in the Practice Monitoring Programme (PMP).
For detailed information on the different types of PAOC orders, click here. These orders are to be strictly complied with and any non-compliance with the orders may result in the suspension or cancellation of registration as a public accountant.
It is hereby notified for general information that the Public Accountants Oversight Committee has made the following orders, pursuant to either
Section 38(1) of the version of the Accountants Act that was in force prior to 1 July 2023; or
Section 38(2) of the version of the Accountants Act that is in force from 1 July 2023.
You can use Bizfile's People Search to check a PA's registration status and related accounting entities.
2025
Chung Siang Joon [PDF, 62 KB] - Cancellation due to "Not satisfactory" outcome on practice review
2024
Mr Ong Kian Meng [PDF, 81 KB] - Restriction and hot review due to "Not satisfactory" outcome on practice review
Mr Poh Hock Heng [PDF, 78 KB] - Hot review and restriction from performing any audit and reporting of financial statements for all public interest entities due to failure to pass a revisit practice review
Mr Wu Wai Hong [PDF, 61 KB] - Restriction and hot review due to "Not satisfactory" outcome on practice review
Mr Lee Kian Sang [PDF, 81 KB] - Restriction and hot review due to "Not satisfactory" outcome on practice review
Mr Ong Lien Wan [PDF, 81 KB] – Restriction and hot review due to failure to pass a revisit practice review
Mr Lim Eu Jin [PDF, 79 KB] – Hot review and restriction from performing any audit and reporting of financial statements for all public interest entities due to failure to pass a revisit practice review
Mr Aric Loh Siang Khee [PDF, 81 KB] – Restriction and hot review due to failure to pass a revisit practice review
Mr Low Aik Har [PDF, 79 KB] - Hot review and restriction from performing any audit and reporting of financial statements for all public interest entities due to failure to pass a revisit practice review
2023
Mr Amran Bin Robani [PDF, 80 KB] – Restriction and hot review due to failure to pass a revisit practice review
Mr Chieng Leong Kwong [PDF, 79 KB] - Hot review and restriction from performing any audit and reporting of financial statements for all public interest entities due to failure to pass a revisit practice review
2021
Mr Yap Boon Phye [PDF, 80 KB] – Hot review and restriction from performing any audit and reporting of financial statements for all public interest entities due to failure to pass a revisit practice review
Mr Ong Boon Lee [PDF, 81 KB] – Restriction and hot review due to failure to pass a revisit practice review
Mr Lee Kian Sang [PDF, 81 KB] – Restriction and hot review due to failure to pass a revisit practice review
2020
Ms Chan Li Shan Jacqueline [PDF, 55 KB] - Suspension due to failure to pass a practice review
Mr Shee Ping Fatt [PDF, 54 KB] - Suspension due to failure to pass a practice review
Ms Yap Pei Li [PDF, 36 KB] - Suspension due to failure to pass a practice review
Mr Ramachandran Sri Kumar [PDF, 80 KB] – Hot review and restriction from performing any audit and reporting of financial statements for all public interest entities due to failure to pass a revisit practice review
Mr Teh Kwang Hwee [PDF, 82 KB] – Restriction and hot review due to failure to pass a revisit practice review
Mr Lim Hong Sai @ Liong Hong Kee [PDF, 119 KB] – Hot review and restriction from performing any audit and reporting of financial statements for all public interest entities due to failure to pass a revisit practice review
Mr Patel Anand Rameshchandra [PDF, 82 KB] – Restriction and hot review due to failure to pass a revisit practice review
Mr Zheng Xiang [PDF, 80 KB] – Hot review and restriction from performing any audit and reporting of financial statements for all public interest entities due to failure to pass a revisit practice review
2019
Mr Ho Kah Peng [PDF, 78 KB] - Hot review and restriction from performing any audit and reporting of financial statements for all public interest entities due to failure to pass a revisit practice review
Mr Lim Fon Kui [PDF, 80 KB] - Hot review and restriction from performing any audit and reporting of financial statements for all public interest entities due to failure to pass a revisit practice review
2018
Mr Warren Wong Shung Wen [PDF, 39 KB] - Hot review and restriction from performing any audit and reporting of financial statements for all public interest entities due to failure to pass a revisit practice review
Mr Kwan Yew Kwong [PDF, 85 KB] - Restriction and hot review due to failure to pass a revisit practice review
Mr Ong Lian Hwa [PDF, 84 KB] - Restriction and hot review due to failure to pass a revisit practice review
Mr Zee Teck Ming [PDF, 66 KB] - Restriction and hot review due to failure to pass a revisit practice review
Mr Lim Eu Jin [PDF, 83 KB] - Hot review and restriction from performing any audit and reporting of financial statements for all public interest entities due to failure to pass a revisit practice review
2017
Mr Malaiappan S/O Sinnakaruppan [PDF, 39 KB] Suspension due to failure to pass a practice review