The three partners involved are Datuk Mohd Afrizan bin Husain, Haji Tamili Dulah Kusni and Khairul Azahar bin Ariffin. In addition to the prohibition, the AOB also imposed fines of RM455,000 on AFTAAS, and RM88,000 each on Afrizan and Khairul respectively.

The firm and its partners were sanctioned by the AOB for several breaches involving non-compliance with the auditing standards on fundamental and basic audit procedures. This affected key financial statements line items such as and not limited to inventories, revenue, cost of goods sold, group consolidation, trade receivables, fixed deposits, goodwill, cash and bank balances, and bank borrowings. The AOB also found that some of the findings were recurring from the AOB’s previous inspection on AFTAAS.

AFTAAS and the partners appealed to the SC on 25 September 2019 against the AOB’s decisions. The SC dismissed the appeal and affirmed the AOB’s actions on 25 November 2019.