Malaysia legislation
Section 58
Section 58
If during the performance of his duties as auditor for a dealer, an auditor—
(a)
becomes aware of any matter which in his opinion adversely affects the financial position of the dealer to a material extent; or
(b)
discovers evidence of a contravention by the dealer of section 52 or 53, he shall, as soon as practicable thereafter, send to the Commissioner and to the dealer a report in writing of the matter or the contravention.