Malaysia legislation
Section 13
of KAEDAH-KAEDAH PROFESION GUAMAN SYARIE (WILAYAH-WILAYAH PERSEKUTUAN) (AKAUN PEGUAM SYARIE) 2023
Seksyen 13
(1)
Where a Peguam Syarie maintains the books, accounts, ledger and records required by these Rules on a computerised system which does not rely on a physical document for its operation, such system shall be such that—
(a)
an immediate print out can be obtained of any account notwithstanding that immediate visual access is available; and
(b)
all records of account which for any reason may be required to be removed from the working store of the system shall, before such removal, be copied on to a storage medium which will enable a visual record of the detailed entries therein to be produced and be filed in alphabetical or other suitable order, indexed and retained for the period set out in rule 12; and
(c)
the audit trail or other record of input to and output from the computer is retained for eighteen months from the date of the last entry on it.
(2)
For the purpose of this rule, “print out” means a printed or typewritten copy of any account or other information stored in a computer.
P.U. (A) 66 29
Peguam Syarie to notify Majlis Peguam Syarie particulars of client accounts and changes