/akn/my/act/pua/2019/48

PERINTAH SYARIKAT (PENGECUALIAN) 2019

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Open source PDF
Type
P.U. (A)
Status
In force
Enacted
2019
Sections
3

Quick answer

About this p.u. (a)

PERINTAH SYARIKAT (PENGECUALIAN) 2019 is Malaysia P.U. (A), cited as P.U. (A) 48 2019, currently marked in force and first recorded in 2019.

Opening note

Preamble

Suggest a correction
  1. PADA menjalankan kuasa yang diberikan oleh seksyen 615 Akta Syarikat 2016 [Akta 777], Menteri, atas syor Suruhanjaya, membuat perintah yang berikut: Nama

Seksyen 2

Pengecualian

Open as pageSuggest a correction

PLT (LLP0014401-LCA & No. AF1146) yang telah dilantik sebagai juruaudit syarikat bagi TGV Cinemas Sdn. Bhd. (No. Syarikat 305598-W) daripada pemakaian subsubperenggan 264(1)(c)(iii)(A) Akta bagi maksud menyediakan, untuk atau bagi pihak TGV Cinemas Sdn. Bhd. dan mana-mana syarikat berkaitannya, apa-apa laporan yang dikehendaki oleh Akta untuk disediakan oleh juruaudit syarikat yang diluluskan.

Seksyen 3

Syarat pengecualian

Open as pageSuggest a correction

Pengecualian yang disebut dalam perenggan 2 adalah tertakluk kepada syarat yang berikut:

(a)

juruaudit syarikat itu hendaklah mematuhi peruntukan di bawah

Undang-Undang Kecil Institut Akauntan Malaysia (Mengenai Etika,

Tatalaku dan Amalan Profesional);

Suggest a correction

(b)

suami atau isteri juruaudit syarikat itu tidak memegang jawatan sebagai pengarah atau setiausaha TGV Cinemas Sdn. Bhd. atau mana-mana syarikat berkaitannya;

Suggest a correction

(c)

juruaudit syarikat itu yang suami atau isterinya ialah pegawai

TGV Cinemas Sdn. Bhd. atau mana-mana syarikat berkaitannya tidak boleh—

P.U. (A) 48 3

Suggest a correction

(i)

menjadi sebahagian daripada pasukan audit; dan

(ii)

terlibat secara langsung atau tidak langsung dalam perancangan, penyediaan atau pengauditan TGV Cinemas Sdn. Bhd. atau mana-mana syarikat berkaitannya; dan

Suggest a correction
Suggest a correction

(d)

juruaudit syarikat itu hendaklah membuat suatu perakuan kepada

Pendaftar bahawa semua syarat pengecualian telah dipatuhi sebelum laporan audit disediakan.

Dibuat 19 Februari 2019

[KPDNKK 600-1/2/47; PN(PU2)740/II]

DATUK SERI SAIFUDDIN NASUTION BIN ISMAIL

Menteri Perdagangan Dalam Negeri dan Hal Ehwal Pengguna

P.U. (A) 48 4

COMPANIES ACT 2016

COMPANIES (EXEMPTION) ORDER 2019

Suggest a correction

Opening note

Preamble

Suggest a correction
  1. IN exercise of the powers conferred by section 615 of the Companies Act 2016 [Act 777], the Minister, upon the recommendation of the Commission, makes the following order: Citation 1. This order may be cited as the Companies (Exemption) Order 2019. Exemption 2. Subject to paragraph 3, the Minister exempts PricewaterhouseCoopers PLT (LLP0014401-LCA & No. AF1146) which has been appointed as the company auditor for TGV Cinemas Sdn. Bhd. (Company No. 305598-W) from the application of subsubparagraph 264(1)(c)(iii)(A) of the Act for the purpose of preparing, for or on behalf of TGV Cinemas Sdn. Bhd. and any of its related companies, any report as required by the Act to be prepared by an approved company auditor. Conditions of exemption 3. The exemption referred to in paragraph 2 is subject to the following conditions:

(a)

the company auditor shall comply with the provisions under the

Malaysian Institute of Accountants By-Laws (On Professional Ethics,

Conduct and Practice);

Suggest a correction

(b)

the spouse of the company auditor does not hold office as a director or company secretary of TGV Cinemas Sdn. Bhd. or any of its related companies;

Suggest a correction

(c)

the company auditor whose spouse is an officer of TGV Cinemas Sdn. Bhd.

or any of its related companies shall not—

P.U. (A) 48 5

Suggest a correction

(i)

be part of the audit team; and

(ii)

be involved directly or indirectly in the planning, preparation or audit of TGV Cinemas Sdn. Bhd. or any of its related companies; and

Suggest a correction
Suggest a correction

(d)

the company auditor shall make a declaration to the Registrar that all the conditions of exemption have been complied with before the audit report is prepared.

Made 19 February 2019

[KPDNKK 600-1/2/47; PN(PU2)740/II]

DATUK SERI SAIFUDDIN NASUTION BIN ISMAIL

Minister of Domestic Trade and Consumer Affairs

Suggest a correction

Common questions

What is PERINTAH SYARIKAT (PENGECUALIAN) 2019?
PERINTAH SYARIKAT (PENGECUALIAN) 2019 is Malaysia P.U. (A), cited as P.U. (A) 48 2019, currently marked in force and first recorded in 2019.
Is PERINTAH SYARIKAT (PENGECUALIAN) 2019 still in force?
Yes — PERINTAH SYARIKAT (PENGECUALIAN) 2019 is currently in force.
When did PERINTAH SYARIKAT (PENGECUALIAN) 2019 take effect?
PERINTAH SYARIKAT (PENGECUALIAN) 2019 was first recorded in 2019.
How many sections does PERINTAH SYARIKAT (PENGECUALIAN) 2019 have?
PERINTAH SYARIKAT (PENGECUALIAN) 2019 contains 3 sections.
Where can I read the official version of PERINTAH SYARIKAT (PENGECUALIAN) 2019?
The official text of PERINTAH SYARIKAT (PENGECUALIAN) 2019 is published at lom.agc.gov.my.