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Accounting and Corporate Regulatory Authority

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 26 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

  1. Section 38(1) of the version of the Accountants Act that was in force prior to 1 July 2023; or

  2. 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.

2026
2025
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
2021
2020
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
2017