Securities Commission Act 1993 · Updated to 1 Mar 2016 · Part III · Finance
31U. Auditing and ethical standards
Feedback & supportSubject to subsections (2) and (3), the Audit Oversight
Board shall adopt the auditing and ethical standards to be complied by an auditor to the extent and in such manner it considers appropriate.
For the proposes of setting auditing and ethical standards, the
Audit Oversight Board may convene or authorise its staff to convene such advisory committees as may be appropreiate, which may include accountants and other experts, as well as other stakeholders, to assist the Audit Oversight Board concerning the content of the auditing and ethical standards.
Audit Oversight Board
“Audit Oversight Board” means the Audit Oversight Board established under section 31C;
The Audit Oversight Board may direct the Malaysian
Institutte of Accountants to establish or amend the auditing and ethical standards to be complied by an auditor.
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Commission
“Commission” means the Securities Commission Malaysia established under section 3;