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Section 3

of Accountants Act 1967

ActIn forceProvision 3 of 37

Section 3

(1)

There is established a body called “Malaysian Institute of

Accountants” which shall be a body corporate with perpetual succession and a common seal, and with power, subject to this Act, to sue and to be sued in its own name, to enter into contracts, to acquire,

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purchase, take, hold and enjoy movable and immovable property of every description, and to convey, assign, surrender, charge, mortgage, reassign, transfer or dispose of or otherwise deal with, any movable or immovable property or any interest therein.

(2)

Without prejudice to the generality of subsection (1), the

Institute shall have power to do all acts as are necessary for the purposes of the Institute and in particular—

(a)

to purchase or lease any lands required for any of the purposes of the Institute;

(b)

to take up and subscribe for or otherwise acquire shares in any company, if membership of the company is essential or advantageous to the Institute in connection with the acquiring and holding of any lease or tenancy from the company of land required for any of the purposes of the

Institute;

(c)

except in the case of leases from month to month, to sell, surrender, lease, exchange or mortgage any land or building vested in it in such manner as may be found most convenient or advantageous;

(d)

to borrow money whether by way of bank overdraft or otherwise for such of the purposes of the Institute as the

Council may from time to time consider desirable; and

(e)

to guarantee any contract with any company from which the

Institute holds or intends to hold any lease or tenancy in accordance with paragraph (b) and any other contract in which the Institute may have a financial interest and to which it may lawfully be a party in accordance with this section.