These photos taken by Paul Carter of PacaPIX are believed to be the first record of Whiskered Flying Squirrel from Kinabalu Park HQ as well as the highest altitude record for Borneo. These photos were taken on 26 May 2016 at an elevation of approximately 1840m on the steep road between Kinabalu Park HQ and the Timpohon Gate at the start of the Kinabalu Summit Trail.
Since these photos were taken there have been further sightings of Whiskered Flying Squirrels in the forest at Park HQ particularly when the numerous oaks and chestnuts along the road from Park HQ to the Timpohon Gate are fruiting with the squirrels congregating to feedon the acorns.
These photos are shared on a iNaturalist Creative Commons License basis. See below.

