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Part III · Finance

31A. Interpretation for the purpose of Part IIIA

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In this Part—

“auditor” means an individual auditor or audit firm registered or recognised under section 31O as a registered auditor or a recognised auditor of a public interest entity or schedule fund;

“executive chairman” refers to the executive chairman of the Audit

Oversight Board appointed under section 31c;

“Inspection Officer” means a person authorised by the Audit

Oversight Board to carry out inspection under section 31V;

“Inquiry Officer” means a person autohrised by the Audit Oversight

Board to carry out inquiry under section 31W;

“Malaysian Institute of Accountants” means the Malaysian

Institute of Accountants established under the Accountants Act 1967 [Act 94];

“recognised auditor” means a foreign individual auditor or foreign audit firm recognised under section 31O as an auditor of a public interest entity or schedule fund;

“registered auditor” means an individual auditor or audit firm registered under section 31O as an auditor of a public interest entity or schedule fund;

42 Laws of Malaysia ACT 498

“relevant authorities” includes Bank Negara Malaysia, Companies

Comission of Malaysia, Malaysia Institute of Accountants and any other authority as may be determined by the Minister;

“relevant foreign authority” means a foreign authority which exercises the functions corresponding to the Audit Oversight Board as specified in section 31B.

Report

Part IIIC

Shariah Advisory Council

Part IV

Issues or Securites and Take-Overs and Mergers

Part V

Enforcement and Investigation

Part VI

General

Part VII

Repeal and Transitional Provisions

Schedules