Professional-duty finding
PAOC found a breach of professional duty because Chung Siang Joon did not establish that he held a valid liquidator’s licence before accepting appointment. The notice describes conduct that would bring public accountancy into disrepute if excused or condoned. It is specifically a failure to establish licence validity before appointment.
Censure, costs and publication
On 17 December 2013 PAOC ordered public censure under section 52(2)(e), and S$2,997.82 to ACRA under section 52(3) for proceeding costs and expenses. Notice 3322 was first published on 19 December 2013 at 5 pm. No suspension is stated in this notice.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
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