Section 63

For the purposes of this Division—

“accounting records” has the same meaning assigned to it in subsection 4(1) of the *Companies Act 1965;

“approved accounting standards” has the same meaning assigned to it in section 2 of the Financial Reporting Act 1997 [Act 558];

“financial statements” has the same meaning as set out in the approved accounting standards issued or approved by the Malaysian

Accounting Standards Board under the Financial Reporting Act 1997.