Malaysia legislation
Section 61
Section 61
(a)
such person applies in writing to the Registrar-General to be so approved; and
(b)
the Registrar-General is satisfied that such person is fit and competent to be so approved.
(2)
No person shall be approved to audit nor shall he audit the accounts of the same registered society for any continuous period exceeding six years, but such person may be approved to audit and may resume auditing the accounts of a registered society two years after he has ceased to audit the accounts of that registered society.
(3)
For the purposes of subsection (2), the approval for a further period of an auditor, which immediately follows his ceasing to act as the auditor of the same registered society, shall be construed as making the period continuous.