Malaysia legislation
Section 2
Seksyen 2
Akta Audit 1957 [Akta 62], yang disebut “Akta ibu” dalam
(a)
dalam subseksyen (1), dengan menggantikan perenggan (d)
dengan perenggan yang berikut:
“(d) the accounts of—
(i)
any other body, including a company registered under the Companies Act 2016
[Act 777], in receipt of a grant or loan from the Federation or a State;
(ii)
a company registered under the Companies
Act 2016, where more than half of paid-up share capital of the company is held by the Federation, a State or a public authority or is so held in the aggregate by two or more of them;
(iii)
any other body, including a company registered under the Companies Act 2016, in receipt of financial guarantee given by the Federation or a State; and
(iv)
any other body, including a company registered under the Companies Act 2016, in receipt of public moneys if the Minister of Finance is satisfied that the public interest urgently requires that the accounts of any such body shall be examined, inquired into and audited by the Auditor General:
Provided that the Yang di-Pertuan Agong so specifies by order under Clause (2) of Article 106
of the Federal Constitution and notwithstanding any law relating to the audit of the accounts of any such body;”;
Audit (Pindaan)
(b)
dalam subseksyen (2), dengan menggantikan perkataan
“, (c) and (d)” dengan perkataan “and (c) and subparagraphs
(1)
(i), (ii) and (iii)”;
(c)
dalam subseksyen (3), dengan memasukkan selepas perkataan
“in accordance with” perkataan “subparagraph (1)(d)(iv)
and”; dan
(d)
dengan memasukkan selepas subseksyen (3) subseksyen yang berikut:
“(4) For the purposes of subparagraph (1)(d)(iii),
“financial guarantee” shall have the same meaning assigned to it in the Public Finance and Fiscal
Responsibility Act 2023 [Act 850].”.
Seksyen baharu 7a