Decision and recipient
The Board made the order on 19 March 2004. Tow Juan Dean had to pay the S$5,000 penalty and all inquiry-related costs and expenses to ACRA. The source explicitly distinguishes the Board making the decision from ACRA receiving the costs; no total costs figure is provided.
Notice identification
Gazette notice 1090 under the Accountants Act, Chapter 2, was first published on 30 April 2004 at 5 pm. It gives no conduct narrative or suspension order, so those should not be inferred from the penalty.
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.
Read the official PDF ↗