Malaysia legislation
Section 3
of KAEDAH-KAEDAH PROFESION GUAMAN SYARIE (WILAYAH-WILAYAH PERSEKUTUAN) (LAPORAN AKAUNTAN) 2023
Seksyen 3
Accountants’ reports may be given by certain accountants
(1)
An accountant shall be qualified to give the accountant’s report referred to in section 67 of the Act if—
(a)
he is an approved company auditor as defined in the Companies Act 2016 [Act 777];
(b)
he has neither been at any time during the accounting period, nor subsequently, before giving his report, become a partner or employee of the Peguam Syarie for whom the accountant’s report is given or of any partner of the Peguam Syarie; and
(c)
he is not disqualified under rule