Review before every audit sign-off during the period
PAOC’s 17 March 2017 section 52(2)(f) order required Tan Mui Sang to undertake that another public accountant review his work before any audit sign-off for six months starting 17 April 2017. It covered work in his own capacity and on behalf of an accounting firm, corporation or LLP. The reviewer’s name had to be given to ACRA for agreement by 17 April 2017.
The cost order concerns both named accountants
Under section 52(3), Tan Mui Sang and Chan Kum Kit each had to pay ACRA S$9,619.31. The notice gives total disciplinary costs and expenses as S$19,238.62. It places the review undertaking on Tan Mui Sang; it does not publish an equivalent review undertaking for Chan Kum Kit.
Publication context
Gazette notice 987 was first published on 18 April 2017 at 5 pm. It publishes the operative undertaking and costs, but no narrative of the underlying misconduct. The dates and allocation should be read as this historical case record.
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 ↗