Malaysia legislation
Section 117
Section 117
Rights and duties of auditors
(2)
Every auditor of a Labuan company shall be entitled to be furnished with a copy of the memorandum and articles of the company and shall familiarise himself with the terms and conditions contained therein.
Labuan Companies 129
(3)
If an auditor in the course of performance of his duties as an auditor of a Labuan company is of the opinion that a serious offence involving fraud or dishonesty is being or has been committed against the Labuan company or this Act by the officers of the Labuan company, he shall forthwith report the matter in writing to the
Authority.
(4)
No duty to which an auditor of a Labuan company may be subjected to shall be regarded as having been contravened by reason of his reporting the matter referred to in this section in good faith to the Authority.