2019

Mr James Raj s/o Rajasingam

UPON FINDING that James Raj s/o Rajasingam, CA (Singapore), had contravened Rule 64.3, and Rule 64.1 read with Rule 65.1 of the Institute (Membership & Fees) Rules, in that he, at the material time, had been disciplined by the Public Accountants Oversight Committee (PAOC) on 13 November 2017 and his registration as a public accountant was cancelled under Section 52(2)(a) of the Accountants Act.

The Disciplinary Committee ordered:

1. That pursuant to Rule 137.1.1 of the Institute (Membership and Fees) Rules, his name be removed from the register and that he shall cease to be a Member of the Institute with effect from 11 December 2018.

2. That pursuant to Rule 167 of the Institute (Membership and Fees) Rules, he shall pay to the Institute the sum of SGD500.00 (inclusive of 7% GST), being the costs and expenses incurred by the Institute in connection with the investigation and disciplinary proceedings undertaken against him within 28 days from the date on which this order is served on him.


 Ms Ng Ying Ying

UPON FINDING that Ng Ying Ying, CA (Singapore), had contravened Rule 64.1 read with Rule 65.1 of the Institute (Membership & Fees) Rules (“Rules”), and Rule 64.4 of the Rules read with Sections 110.1 and 150.1 of the Code of Professional Conduct and Ethics under the Third Schedule of the Rules, in that she, at the material time, sent the draft financial statements of two clients of Spring & Associates PAC (“Clients”) to the Clients’ representatives without the audit partner-in-charge’s knowledge and consent, and subsequently, she filed the annual returns of the Clients for the financial year ended 31 December 2016 with ACRA without the audit partner-in-charge’s knowledge and consent, although she was not a Public Accountant registered under the Accountants Act (Cap. 2).

The Disciplinary Committee ordered:

1. That pursuant to Rule 137.1.9 of the Institute (Membership and Fees) Rules, Ms Ng shall be fined a sum of SGD3,000 which shall be paid within 28 days of the date on which this order is served on her, and shall be required to attend a professional development course on the Code of Professional Conduct and Ethics conducted by ISCA at her own expense.

2. That pursuant to Rule 167 of the Institute (Membership and Fees) Rules, she shall pay to the Institute the sum of SGD374.50 (inclusive of 7% GST), being the costs and expenses incurred by the Institute in connection with the investigation and disciplinary proceedings undertaken against her within 28 days of the date on which this order is served on her.


Mr Cheng Jun Hong Paul

UPON FINDING that Mr Cheng Jun Hong Paul, CA (Singapore), had contravened Rule 64.1 read with Rule 65.2 of the Institute (Membership & Fees) Rules, in that he had been convicted by the State Courts of the Republic of Singapore on 26 July 2018 of 1 charge of use of criminal force with intent to outrage the modesty of a woman, which is an offence punishable under Section 354(1) of the Penal Code (Cap. 224), and he was sentenced to 5 months imprisonment on 26 July 2018.

The Disciplinary Committee ordered:

1. That pursuant to Rule 137.1.1 of the Institute (Membership and Fees) Rules, his name be removed from the register and that he shall cease to be a Member of the Institute with effect from 21 February 2019.

2. That pursuant to Rule 167 of the Institute (Membership and Fees) Rules, he shall pay to the Institute the sum of SGD243.55 (inclusive of 7% GST), being the costs and expenses incurred by the Institute in connection with the investigation and disciplinary proceedings undertaken against him within 28 days from the date on which this order is served on him.