The AOB found Sandra to have breached Section 31Z(1) of the Securities Commission Malaysia Act 1993 for failing to comply with the registration conditions imposed by the AOB as set out in Section 31O(3).
In particular, Sandra had failed to perform audit procedures to support the basis of the audit opinion for the audit engagement in the area of property, plant and equipment. He had also performed insufficient audit procedures in the area of loans and borrowings as well as group consolidation.