Skip to main content

Welcome to the new ACRA website (test version)

1. Share your feedback via our short survey.
2. [Advisory] Government officials will NEVER ask you to transfer money or disclose bank log-in details over a phone. Call the 24/7 ScamShield Helpline at 1799 if you are unsure if something is a scam.

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 29 January 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.

2025

Chung Siang Joon [PDF, 107 KB] - Cancellation due to "Not satisfactory" outcome on practice review

2024

  • Mr Ong Kian Meng [PDF, 142 KB] - Restriction and hot review due to "Not satisfactory" outcome on practice review

  • Mr Poh Hock Heng [PDF, 92 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, 140 KB] - Restriction and hot review due to "Not satisfactory" outcome on practice review

  • Mr Lee Kian Sang [PDF, 137 KB] - Restriction and hot review due to "Not satisfactory" outcome on practice review

  • Mr Ong Lien Wan [PDF, 99 KB] – Restriction and hot review due to failure to pass a revisit practice review

  • Mr Lim Eu Jin [PDF, 88 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, 87 KB] – Restriction and hot review due to failure to pass a revisit practice review

  • Mr Low Aik Har [PDF, 87 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, 308 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, 443 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

Mr Malaiappan S/O Sinnakaruppan [PDF, 137 KB] Suspension due to failure to pass a practice review