Section 4

Subseksyen 82(5) Akta ibu dipinda dengan menggantikan perkataan “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” dengan perkataan “financial statements made in accordance with the requirements of the Companies Act 2016.”.