Section 67

state that the accountant in compliance with this section and any rules made under this section has examined the books, accounts and documents of the firm of the

Peguam Syarie for such accounting period as specified in the report;

state whether the accountant is satisfied, from his examination of the books, accounts and documents produced to him and from the information and explanations given to him, that during the said accounting period of the Peguam Syarie or his firm has complied with any rules made under section 65;

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state, if the accountant is not satisfied, the matters in respect of which he is not satisfied with;

contain any information as prescribed by the rules made by the Majlis Peguam Syarie under section 65; and

submit to the Chief Registrar within the period of not more than twelve months or such other period as prescribed by the rules made under this section, after the end of the accounting period specified in the report.

begin at the expiry of the last preceding accounting period for which an accountant’s report has been delivered;

cover not less than twelve months in a calendar year;

end not more than twelve months before the date on which the report is submitted to the Chief Registrar; and

consistent with paragraphs (a), (b) and (c) correspond to a period or consecutive period for which the accounts of a Peguam Syarie or his firm are ordinarily made up.