Malaysia legislation
Section 21
Section 21
Section 77a of the principal Act is amended—
(a)
by inserting after subsection (1) the following subsection:
“(1a) For the purposes of this section, a company shall furnish to the Director General a return in the prescribed form on an electronic medium or by way of electronic transmission in accordance with section 152a.”; and
(b)
by inserting after subsection (3) the following subsection:
“(4) The return furnished by a company under this section shall be based on accounts audited by a professional accountant, together with a report made by that accountant which shall contain, in so far as they are relevant, the matters set out in subsections 174(1) and (2) of the companies Act 1965.”.
new section 77c