Malaysia legislation
Section 20
Section 20
The principal Act is amended by inserting after section 73
the following sections:
“Audit by the Commission 73a. (1) The Commission may conduct an audit on any licensee or any other person providing services related to communications system on any matter under this Act, its subsidiary legislation, any instrument issued under this Act or any information which the licensee or other person furnishes to the Commission.
(2)
For the purposes of subsection (1), the Commission may authorize any of its officers, agents or technical advisers to conduct the audit.
(3)
In conducting the audit, the Commission or any of its authorized officers, agents or technical advisers may—
(a)
enter the premise of any licensee or any other person providing services related to communications system;
and
(b)
obtain any information pertaining to the licensee or any other person providing services related to communications system and shall be given access to such information whether stored in a computer or otherwise.
(4)
The Commission may request the licensee or any other person providing services related to communications system to bear the cost of the conduct of an audit, as it deems necessary.
Communications and Multimedia (Amendment)
(5)
The Commission may designate the licensees or any other persons providing services related to communications system that are to be subject to an audit.
(6)
A licensee or any other person providing services related to communications system who refuses to assist or facilitate, or obstructs the Commission, its authorized officers, agents or technical advisers in conducting an audit under this section, commits an offence.
(7)
For the purposes of this section, “access” has the same meaning assigned to it under subsection 249(2).
Independent audit 73b. (1) The Commission may at such intervals as determined by it, require any licensee to appoint at its own cost an independent expert to audit on any matter under this Act, its subsidiary legislation, any instrument issued under this
Act or any information which the licensee furnishes to the
Commission.
(2)
The audit under subsection (1) shall be conducted in accordance with any guideline or directions under section 51 issued by the Commission under this Act.
(3)
The Commission may designate the licensees that are to be subject to an audit.
(4)
The licensee shall establish to the satisfaction of the
Commission that such independent expert referred to in subsection (1) has the necessary qualification and competence.
(5)
The licensee shall submit a copy of a report of such audit to the Commission within the time as specified by the
Commission.
(6)
A licensee who fails to comply with this section commits an offence.”.
Substitution of section 74