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Akta Audit (Pindaan) 2024 is Malaysia Amendment Act, cited as Amendment Act A1720 2024, currently marked in force and first recorded in 2024.
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UNDANG-UNDANG
MALAYSIA
Akta A1720
AKTA AUDIT (PINDAAN) 2024
Undang-Undang Malaysia 2
Akta A1720
Tarikh Perkenan Diraja
...
... 11 September 2024
Tarikh penyiaran dalam Warta
... 25 September 2024
Hakcipta Pencetak H
Audit (Pindaan)
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UNDANG-UNDANG MALAYSIA
Akta A1720
AKTA AUDIT (PINDAAN) 2024
Opening note
Akta ini bolehlah dinamakan Akta Audit (Pindaan) 2024.
Akta ini mula berkuat kuasa pada tarikh yang ditetapkan oleh Menteri melalui pemberitahuan dalam Warta dan Menteri boleh menetapkan tarikh yang berlainan bagi permulaan kuat kuasa peruntukan yang berlainan Akta ini.
Undang-Undang Malaysia 4
Akta A1720
Pindaan seksyen 5
Akta Audit 1957 [Akta 62], yang disebut “Akta ibu” dalam
Akta ini, dipinda dalam seksyen 5—
dalam subseksyen (1), dengan menggantikan perenggan (d)
dengan perenggan yang berikut:
“(d) the accounts of—
any other body, including a company registered under the Companies Act 2016
[Act 777], in receipt of a grant or loan from the Federation or a State;
a company registered under the Companies
Act 2016, where more than half of paid-up share capital of the company is held by the Federation, a State or a public authority or is so held in the aggregate by two or more of them;
any other body, including a company registered under the Companies Act 2016, in receipt of financial guarantee given by the Federation or a State; and
any other body, including a company registered under the Companies Act 2016, in receipt of public moneys if the Minister of Finance is satisfied that the public interest urgently requires that the accounts of any such body shall be examined, inquired into and audited by the Auditor General:
Provided that the Yang di-Pertuan Agong so specifies by order under Clause (2) of Article 106
of the Federal Constitution and notwithstanding any law relating to the audit of the accounts of any such body;”;
Audit (Pindaan)
dalam subseksyen (2), dengan menggantikan perkataan
“, (c) and (d)” dengan perkataan “and (c) and subparagraphs
(i), (ii) and (iii)”;
dalam subseksyen (3), dengan memasukkan selepas perkataan
“in accordance with” perkataan “subparagraph (1)(d)(iv)
and”; dan
dengan memasukkan selepas subseksyen (3) subseksyen yang berikut:
“(4) For the purposes of subparagraph (1)(d)(iii),
“financial guarantee” shall have the same meaning assigned to it in the Public Finance and Fiscal
Responsibility Act 2023 [Act 850].”.
Seksyen baharu 7a
Akta ibu dipinda dengan memasukkan selepas seksyen 7
seksyen yang berikut:
“Power to issue guideline 7a. The Auditor General may issue any guideline as may be necessary or expedient for the purpose of carrying out the provisions of this Act.”.
Pindaan seksyen 9
Subseksyen 9(4) Akta ibu dipinda dengan memasukkan selepas perkataan “the head of that public authority” perkataan
“, and the Auditor General may make any recommendation to address such irregularities”.
Undang-Undang Malaysia 6
Akta A1720
Seksyen baharu 9a
Akta ibu dipinda dengan memasukkan selepas seksyen 9
seksyen yang berikut:
“Follow-up audit 9a. (1) The Auditor General may conduct a follow-up audit to review the action taken by the Federation, a State, a public authority or specified body on any recommendation, comment or observation made by the Auditor General in the audit report under section 9.
The Auditor General may at any time submit a report on the follow-up audit conducted under subsection (1)
to the Yang di-Pertuan Agong, and may submit a copy of such report to the Ruler or Yang di-Pertua Negeri of a State or to a Minister.”.
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