Siew-Heoh Loh FCPA
Content Summary
Member’s name: Ms Siew-Heoh Loh FCPA
Date of Hearing: 14 September 2016
Division: Malaysia
Tribunal: Disciplinary Tribunal
On 14 September 2016, the Disciplinary Tribunal found Ms Siew-Heoh Loh breached Article 39(a)(ii)F of the Constitution in that she was the subject of an adverse finding in respect of a decision of the Disciplinary Committee of the Malaysian Institute of Accountants (MIA) dated 15 December 2015 which found Ms Loh failed to complete and return a Practice Review Questionnaire to the MIA within the stipulated time pursuant to the MIA’s By-Laws.
The MIA fined Ms Loh RM500 and ordered she pay costs of RM2000.
Ms Loh attended the Disciplinary Tribunal Hearing and admitted the Complaint.
Penalty and costs
The Disciplinary Tribunal found the Complaint sustained and imposed the penalty of an admonishment.
Ms Loh was ordered to pay CPA Australia’s costs of RM1822.57.