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 8 August 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 (opens in new tab) to check a PA's registration status and related accounting entities.
2026
Mr Yap Boon Pang [PDF, 80 KB] (opens in new tab) - Hot review and restriction due to “Not satisfactory” outcome on practice review
Mr Ho Chee Keong [PDF, 79 KB] (opens in new tab) - Hot review and restriction due to “Not satisfactory” outcome on practice review
Ms Ho Yoke Pei [PDF, 80 KB] (opens in new tab) - Hot review and restriction due to “Not satisfactory” outcome on practice review
Mr Mohd Azwan B Said [PDF, 89 KB] (opens in new tab) - Hot review and restriction due to “Not satisfactory” outcome on practice review
Ms Heng Sot Leng [PDF, 89.37 KB] (opens in new tab)- Restriction and hot review due to "Not satisfactory" outcome on practice review
Ms Lim Hui Ki [PDF, 89.80 KB] (opens in new tab)- Restriction and hot review due to "Not satisfactory" outcome on practice review
2025
Chung Siang Joon [PDF, 62 KB] (opens in new tab) - Cancellation due to "Not satisfactory" outcome on practice review
2024
Mr Ong Kian Meng [PDF, 81 KB] (opens in new tab) - Restriction and hot review due to "Not satisfactory" outcome on practice review
Mr Poh Hock Heng [PDF, 78 KB] (opens in new tab) - 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] (opens in new tab) - Restriction and hot review due to "Not satisfactory" outcome on practice review
Mr Lee Kian Sang [PDF, 81 KB] (opens in new tab) - Restriction and hot review due to "Not satisfactory" outcome on practice review
Mr Ong Lien Wan [PDF, 81 KB] (opens in new tab) – Restriction and hot review due to failure to pass a revisit practice review
Mr Lim Eu Jin [PDF, 79 KB] (opens in new tab) – 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] (opens in new tab) – Restriction and hot review due to failure to pass a revisit practice review
Mr Low Aik Har [PDF, 79 KB] (opens in new tab) - 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] (opens in new tab) – Restriction and hot review due to failure to pass a revisit practice review
2021
Mr Yap Boon Phye [PDF, 80 KB] (opens in new tab) – 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] (opens in new tab) – Restriction and hot review due to failure to pass a revisit practice review
Mr Lee Kian Sang [PDF, 81 KB] (opens in new tab) – Restriction and hot review due to failure to pass a revisit practice review
2020
Ms Chan Li Shan Jacqueline [PDF, 55 KB] (opens in new tab) - Suspension due to failure to pass a practice review
Mr Shee Ping Fatt [PDF, 54 KB] (opens in new tab) - Suspension due to failure to pass a practice review
Ms Yap Pei Li [PDF, 36 KB] (opens in new tab) - Suspension due to failure to pass a practice review
Mr Ramachandran Sri Kumar [PDF, 80 KB] (opens in new tab) – 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] (opens in new tab) – Restriction and hot review due to failure to pass a revisit practice review
Mr Lim Hong Sai @ Liong Hong Kee [PDF, 119 KB] (opens in new tab) – 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] (opens in new tab) – Restriction and hot review due to failure to pass a revisit practice review
2019
Mr Ho Kah Peng [PDF, 78 KB] (opens in new tab) - 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] (opens in new tab) - 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] (opens in new tab) - 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] (opens in new tab) - Restriction and hot review due to failure to pass a revisit practice review
Mr Ong Lian Hwa [PDF, 84 KB] (opens in new tab) - Restriction and hot review due to failure to pass a revisit practice review
Mr Zee Teck Ming [PDF, 66 KB] (opens in new tab) - Restriction and hot review due to failure to pass a revisit practice review
Mr Lim Eu Jin [PDF, 83 KB] (opens in new tab) - 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