Malaysia legislation
Section 6
of KAEDAH-KAEDAH PROFESION GUAMAN SYARIE (WILAYAH-WILAYAH PERSEKUTUAN) (LAPORAN AKAUNTAN) 2023
Seksyen 6
(1)
An accountant’s report submitted by a Peguam Syarie under these Rules shall be in the form set out in the Schedule.
P.U. (A) 67 27
(2)
Where a Peguam Syarie is also a State Peguam Syarie, the Peguam Syarie may, for the purposes of these Rules, submit—
(a)
an accountant’s report which includes a report in respect of the examination conducted on the books, accounts and documents of the firm of the Peguam Syarie registered in any State in Malaysia under the relevant law for the relevant accounting period; or
(b)
the accountant’s report which has been submitted by the Peguam Syarie under the relevant law which includes a report in respect of the examination conducted on the books, accounts and documents of the firm of the Peguam Syarie registered in the Federal Territories for the relevant accounting period.
(3)
For the purposes of this rule, “relevant law” means any written law relating to the syarie legal profession in force in the relevant State.
Exemption from submitting accountant’s report