Malaysia legislation
Section 4
of KAEDAH-KAEDAH PROFESION GUAMAN SYARIE (WILAYAH-WILAYAH PERSEKUTUAN) (LAPORAN AKAUNTAN) 2023
Seksyen 4
P.U. (A) 67 22
Disqualification of accountant from giving accountant’s report 4.
(1)
Where—
(a)
an accountant has been found guilty by the disciplinary authority of his professional body of unprofessional conduct; or
(b)
the Majlis Peguam Syarie is satisfied that an accountant is negligent in giving an accountant’s report by failing to specify in the report any non-compliance by a Peguam Syarie of the provisions of the
Syarie
Legal
Profession
(Federal
Territories)
(Account of Peguam Syarie) Rules 2023, the Majlis Peguam Syarie may, at any time, give a notice to the accountant concerned requiring him to provide, within fourteen days from the date of receipt of the notice, an explanation as to why he should not be disqualified from giving the accountant’s report.
(2)
The Majlis Peguam Syarie shall—
(a)
after taking into consideration the explanation given by such accountant; or
(b)
if the accountant fails to provide any explanation within the period specified in subrule (1), after the expiration of such period, decide on whether the accountant shall be disqualified from giving the accountant’s report.
(3)
The Majlis Peguam Syarie shall notify in writing of its decision made under subrule (2) to the the accountant concerned and the Peguam Syarie for whom the accountant’s report has been given.
P.U. (A) 67 23
Duties of accountant before signing report