Ravinthran Paramaguru JCA:

Introduction

[1] This is an appeal against the decision of the High Court that dismissed the application of the appellant to recuse a law firm from representing the second respondent in the judicial review application filed by the appellant.

Background Facts

[2] The applicant is a professional accountant and a member of the Malaysian Institute of Accountants (MIA) which is set up under the Accountants Act 1967 ( AA ). He audited the accounts of a corporation which is known as 1MDB for the financial years 2013 and 2014. In respect of this audit, two complaints were lodged with the MIA. One complaint was lodged by Mr Andrew Anand Solomon a/l Devesahayam on 31 March 2015. The other complaint was lodged by YB Mr Tony Pua Kim Wee on 26 May 2015.

[3] The Investigation Committee (IC) of the MIA investigated both complaints. At the conclusion of the investigations, the IC preferred disciplinary charges in respect of both complaints against the appellant before the Disciplinary Committee (DC) of the MIA pursuant to s 20(1) of the Accountants Act 1967 . The parties have referred to the disciplinary proceedings as NYH-1 (complaint dated 31 March 2015) and N