Malaysia legislation
Section 36
Section 36
(1)
The Authority shall cause-
(a)
proper accounts and other records in relation thereto to be kept; and
(b)
an annual statement of accounts to be prepared.
(2)
The annual statement of accounts of the Authority shall present a true and fair view of the financial position of the Authority, and of the results of the operations of the
Authority for the year to which it relates.
(3)
The financial year of the Authority shall be the period commencing on the 1st day of January and ending on the 31st day of December in each year.
Audit and statement of accounts.