@rafiziramli, Johari, NFC and Whistleblower Act: Is Really Rafizi An Accountant???


I will present this article in two version, one in English and another one in Bahasa Malaysia, for my dear readers to understand why I put the title as such. I take from an accountant point of view, especially when one having a great qualification from ICAEW, one of the most respected chartered accountant association in the world.

Thank you satD for the research you have done so far on the Whistleblower Act.

English Version

In his debate with YB Khairy Jamaluddin last week on PTPTN issue, he mentioned he is an accountant when arguing with his numbers. For what is worth, he is an accountant, by the way he has presented his credentials in his blog. Let us review what he put in:

LATAR BELAKANG KERJAYA

Jeffreys Henry Chartered Accountants, London (1999 – 2003)

  • lulus semua peperiksaan akauntan bertauliah dengan Institute of Chartered Accountants in England & Wales (ICAEW) dalam masa 2 tahun
  • diterima sebagai ahli ICAEW pada 2003, selepas tamat tempoh minima latihan di firma perakaunan
  • diterima sebagai ahli Malaysian Institute of Accountants (MIA) pada 2003 apabila pulang ke Malaysia

PETRONAS/MTBE Malaysia Sdn Bhd (2003 – 2005)

  • Pengurus, Propane Dehydrogenation Plant
  • Pengurus termuda semasa dilantik

PETRONAS/Pejabat Naib Presiden, Urusniaga Petrokimia (2005 – 2007)

  • Pengurus Kanan (Perancangan Perniagaan, Operasi dan Teknologi Urusniaga Petrokimia)
  • Pengurus Kanan termuda semasa dilantik
  • Bertanggungjawab menguruskan kumpulan urusniaga petrokimia PETRONAS dengan aset melebihi RM30 bilion

PETRONAS/Petronas Carigali Sdn Bhd (2007 – 2009)

  • Pengurus Kanan (Perakaunan, Belanjawan dan Percukaian Antarabangsa)
  • Bertanggungjawab menguruskan hal ehwal kewangan 51 anak-anak syarikat PETRONAS Carigali yang terlibat dengan operasi huluan di peringkat antarabangsa, membabitkan belanjawan tahunan melebihi RM20 bilion

Clearly, he is a chartered accountant, obtained from ICAEW, a very much respected professional accountant body in UK, where he studied before.

Ok, what’s the dealio? What’s the relation with his qualification to the NFC scandal and Whistleblower Act 2010?

First, let us read what is a professional accountant and their professional definition:

Done reading? What can you understand? The profession is concerned with the measurement, disclosure or provision of assurance about financial information that helps managers, investors, tax authorities and other decision makers.

In one point, he did act accordingly by definition of concerned with the measurement, disclosure or provision of assurance about financial information in the NFC scandal.  Yes, he is CONCERNED.

However, he should know to whom he should report to in the event he is concerned about the NFC financial information and disclosure.

Further, being a member of MIA, he should know what is BAFIA in the first place and should have taken correct action necessarily.

In one act, he has ignored the basic things that being an accountant should know and aware about. Further, when Whistleblower Act 2010 being passed, he also should have studied it first and advise Johari himself, or he himself lodged a report to MACC.

But what did he do? He exposed the matter to the mass, without going to the proper channel.

So, in the same action he has taken, he has ignored AGAIN what a professional accountant should do.

So, is he an accountant? By qualification, yes he is still is. But has he acted accordingly as accountant (what more as CHARTERED accountant) ? I don’t think so.

Question on the street: Should ICAEW and MIA do something?

Edisi Bahasa Malaysia

Dalam debat antara Razifi Ramli dengan YB Khairy minggu berkenaan PTPTN, beliau mengakui dirinya sebagai akauntan apabila berhujah berkenaan angka-angka yang beliau berikan. Apa yang pasti, beliau mengakui dirinya seorang akauntan, bersumberkan apa yang dinyatakan beliau sendiri dalam laman blognya:

LATAR BELAKANG KERJAYA

Jeffreys Henry Chartered Accountants, London (1999 – 2003)

  • lulus semua peperiksaan akauntan bertauliah dengan Institute of Chartered Accountants in England & Wales (ICAEW) dalam masa 2 tahun
  • diterima sebagai ahli ICAEW pada 2003, selepas tamat tempoh minima latihan di firma perakaunan
  • diterima sebagai ahli Malaysian Institute of Accountants (MIA) pada 2003 apabila pulang ke Malaysia

PETRONAS/MTBE Malaysia Sdn Bhd (2003 – 2005)

  • Pengurus, Propane Dehydrogenation Plant
  • Pengurus termuda semasa dilantik

PETRONAS/Pejabat Naib Presiden, Urusniaga Petrokimia (2005 – 2007)

  • Pengurus Kanan (Perancangan Perniagaan, Operasi dan Teknologi Urusniaga Petrokimia)
  • Pengurus Kanan termuda semasa dilantik
  • Bertanggungjawab menguruskan kumpulan urusniaga petrokimia PETRONAS dengan aset melebihi RM30 bilion

PETRONAS/Petronas Carigali Sdn Bhd (2007 – 2009)

  • Pengurus Kanan (Perakaunan, Belanjawan dan Percukaian Antarabangsa)
  • Bertanggungjawab menguruskan hal ehwal kewangan 51 anak-anak syarikat PETRONAS Carigali yang terlibat dengan operasi huluan di peringkat antarabangsa, membabitkan belanjawan tahunan melebihi RM20 bilion

Jelas, beliau merupakan seorang akauntan. Malah seorang akauntan bertauliah, yang diiktiraf oleh ICAEW, sebuah badan akauntan bertauliah yang ternama di UK, dimana beliau belajar dahulu.

Jadi, apa kaitannya? Apa kaitan dengan kelayakannya sebagai akauntan bertauliah dengan isu NFC dan Akta Whistleblower 2010?

Sebelum pergi lebih jauh, mari kita lihat definisi atau erti seorang akauntan yang professional:

 

Sudah baca? Apa katanya?

Bidang perakaunan ini berkaitan dengan  cara penilaian, pendedahan atau anggaran mengenai maklumat kewangan yang membantu pengurus, pelabur, Lemabaga Hasil/ Cukai dan pembuat keputusan.

Dari satu sudut, ya, beliau begitu terasa “berkait” dengan cara penilaian, pendedahan atau anggaran mengenai maklumat kewangan dalam isu NFC. Ya, begitu “TERKAIT”.

Namun, dari sudut lain, beliau seharusnya tahu kepada siapa beliau patut laporkan menegani cara penilaian, pendedahan atau anggaran mengenai maklumat kewangan NFC.

Malah, sebagai ahli MIA, beliau seharusnya tahu apa itu BAFIA dan sepatutnya mengambil tindakan yang sewajarnya.

Akan tetapi. apa yang beliau lakukan? Beliau mendedahkan kepada umum, dengan mengabaikan tanggungjawab seorang “akauntan yang bertauliah”. Dengan satu tindakan, beliau melanggar apa yang seharusnya seorang akauntan bertauliah daripada ICAEW dan ahli MIA sepatutnya lakukan.

Malah, seharusnya, apabila Akta Whistleblower 2010 diluluskan di Parlimen, beliau sepatutnya mengkaji dahulu dan menasihati Johari, atau beliau sendiri melaporkannya kepada MACC.

Akan tetapi, apa yang telah beliau lakukan? Beliau dedahkan kepada umum, tanpa pergi ke laluan yang sepatutnya.

Hanya dengan satu tindakan, beliau melanggar etika seorang akauntan bertauliah.

Adakah wajar Rafizi mengaku dirinya seorang akauntan lagi (apatah lagi akauntan bertauliah)? Saya fikir tidak.

Soalan dijalanan: Adakah patut ICAEW dan MIA berbuat sesuatu?

2 thoughts on “@rafiziramli, Johari, NFC and Whistleblower Act: Is Really Rafizi An Accountant???

  1. Another question o the street – should the MGPI take action also ?
    MGPI – Malaysian Guava-Faced Professional Inst. or in BM Institut Profeesional Muka Jambu seMalaysia

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