Guan Eng himself admitted he was a failed accountant.
I take note of Tony Pua's statement that Guan Eng reserves the right to sue anyone who dares to question his academic credentials.
I also take note of the document furnished by Tony Pua today which shows Lim Guan Eng's membership into the Australian Society of Accountants.
However, it was clearly stated in his membership certificate that he was merely admitted as a PROVISIONAL member.
A Provisional membership is one of the first steps to take necessary program modules and examinations in order to qualify as an accountant and qualify for a full membership in the Australian Society of Accountants.
Therefore, a provisional membership is far from being a fully certified chartered accountant or even an accountant.
You cannot call yourself using either designation.
It was Guan Eng himself who told a business forum in March 2012 that he was a failed accountant and had spent less than a week in an accounting firm in Malaysia before being sacked.
https://www.malaysiakini.com/news/192814 Since then, there is no evidence that he has ever worked in any other accounting firm nor of him ever having taken the compulsory modules or professional exams needed for him to qualify as a duly certified accountant or chartered accountant.
In fact, online checks with the Malaysian Institute of Accountants (MIA) do not show Lim Guan Eng as being a member.
In Malaysia, you cannot misrepresent yourself as an accountant unless you are a member of MIA.
The punishment for this offence is a RM10,000 or 1 year's jail or both.
Guan Eng himself had claimed to the media he was an accountant on 11 June 2018 when he said:
Neither MCA nor myself have any interest in pursuing this matter any further as the declining economy right now is a more important issue to address.
We leave it to DAP and the Rakyat to judge if a legal offence has been committed.