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:
2021
Mr Yap Boon Phye (PDF, 115KB) – 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 Wee Hian Peng (PDF, 116KB) – 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
Ms Yuan Yuan (PDF, 116KB) – 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, 119KB) – Restriction and hot review due to failure to pass a revisit practice review
Mr Lee Kian Sang (PDF, 119KB) – Restriction and hot review due to failure to pass a revisit practice review
Mr Poh Sun Eng (PDF, 119KB) – Restriction and hot review due to failure to pass a revisit practice review
2020
Mr Thian Zte Chen (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 Lee Tai Wai (PDF, 122KB) – Restriction and hot review due to failure to pass a revisit practice review
Mr Ramachandran Sri Kumar (PDF, 114KB) – 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, 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 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