Malaysia legislation

Section 68

The rules referred to in subsection (1) may include provisions for—

permitting in any special circumstances as defined in the rules a different accounting period from the period specified in subsection 67(3); and

regulating any matters of procedure or matters incidental or supplemental to this section.

Any Peguam Syarie who fails to comply with this section or any rules made under this section shall be subject to disciplinary proceedings.

Peguam Syarie shall not wilfully and knowingly acting as agent