Public Accountants who failed a second or revisit inspection and who are issued with a hot review and/or restriction order

To ensure public accountants in Singapore continue to hold themselves to high audit quality standards, ACRA publishes the names of public accountants whose licenses have been suspended or cancelled for serious audit deficiencies found during ACRA’s inspections. In addition, ACRA also publishes the names of public accountants who fail a second or revisit inspection and who are issued a hot review or restriction order by the Public Accountants Oversight Committee (PAOC). Please refer to Practice Direction No. 1 of 2016 for more details. (PDF, 309KB)

Please click here for the different types of PAOC orders.

Publicising such inspection outcomes will also help protect public interest so that stakeholders, such as audit committees can make informed decisions before engaging the services of public accountants.

It is hereby notified for general information that the PAOC has made the following orders, pursuant to section 38(1) of the Accountants Act:

2020

  • Mr Teh Kwang Hwee  (PDF, 117KB) – Restriction and hot review due to failure to pass a revisit practice review
  • Mr Lim Hong Sai @ Liong Hong Kee  (PDF, 119KB)– 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, 119KB)– Restriction and hot review due to failure to pass a revisit practice review
  • Mr Doraisamy Arumugan (PDF, 110KB) – 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 Zheng Xiang  (PDF, 117KB) - 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, 307KB) - 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 Koh Chee Seng (PDF, 315KB) - Restriction and hot review due to failure to pass a revisit practice review
  • Ms Chia Fui Min (PDF, 308KB) - Restriction and hot review due to failure to pass a revisit practice review
  • Mr Lim Fon Kui (PDF, 499KB) - 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 Lim Eu Jin (PDF, 498KB) - 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 Warren Wong Shung Wen (PDF, 499KB) - 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, 298KB) - Restriction and hot review due to failure to pass a revisit practice review
  • Mr Lawrence Phong Wai Lee (PDF, 296KB) - Restriction and hot review due to failure to pass a revisit practice review
  • Mr Lim Shien Ching Henry (PDF, 300KB) - Restriction and hot review due to failure to pass a revisit practice review
  • Mr Ong Lian Hwa (PDF, 298KB) - Restriction and hot review due to failure to pass a revisit practice review
  • Mr Zee Teck Ming (PDF, 204KB) - Restriction and hot review due to failure to pass a revisit practice review
  • Mr Pallippakkam Sivaraman Somasekharan (PDF, 200KB) - 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 Devaraja Battachary Govindaraj (PDF, 202KB)- Restriction and hot review due to failure to pass a revisit practice review
  • Mr Tan Kian Tin (PDF, 103KB) - 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
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