Securities Commission Act 1993 · Updated to 1 Mar 2016 · Part III · Finance
31A. Interpretation for the purpose of Part IIIA
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“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;
public interest entity
“public interest entity” means the entity specified in Part 1 of
“executive chairman” refers to the executive chairman of the Audit
Chairman
“Chairman” means the Chairman of the Commission appointed under paragraph 4(2)(a);
Oversight Board appointed under section 31c;
“Inspection Officer” means a person authorised by the Audit
officer
“officer”, in relation to— (a) the Commission, means any officer employed under section 20 and includes an Investigating Officer of the Commission appointed under section 125; and (b) a corporation, has the meaning assigned to it in the Companies Act 1965;
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
Bank Negara Malaysia
“Bank Negara Malaysia” means the Central Bank of Malaysia established under the Central Bank of Malaysia Act 2009;
Comission of Malaysia, Malaysia Institute of Accountants and any other authority as may be determined by the Minister;
Minister
“Minister” means the Minister for the time being charged with the responsibility for finance;
“relevant foreign authority” means a foreign authority which exercises the functions corresponding to the Audit Oversight Board as specified in section 31B.
Audit Oversight Board
“Audit Oversight Board” means the Audit Oversight Board established under section 31C;