Two distinct payments
On 21 October 2016, PAOC ordered Lee Yin Chen to pay a S$2,000 penalty under section 52(2)(d) of the Accountants Act. It also ordered S$491.25 to ACRA under section 52(3) for disciplinary disbursements. The second sum is costs, not an additional penalty described by the notice.
Published scope
Gazette notice 3497 was first published on 24 November 2016 at 5 pm. It does not identify the underlying misconduct or announce a suspension or cancellation. This article retains that limited historical scope without supplying an unreported allegation.
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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