Seksyen 1
Perintah ini bolehlah dinamakan Perintah Syarikat (Pengecualian) (No. 2) 2019.
Pengecualian
P.U. (A)In force
Perintah Syarikat (Pengecualian) (No. 2) 2019
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- Enacted
- 2019
- Sections
- 5
Perintah Syarikat (Pengecualian) (No. 2) 2019 is Malaysia P.U. (A), cited as P.U. (A) 75 2019, currently marked in force and first recorded in 2019.
Front matterCover and publication detailsOpenClose
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH SYARIKAT (PENGECUALIAN) (NO. 2) 2019
COMPANIES (EXEMPTION) (NO. 2) ORDER 2019
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
2
AKTA SYARIKAT 2016
PERINTAH SYARIKAT (PENGECUALIAN) (NO. 2) 2019
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh seksyen 615 Akta Syarikat 2016 [Akta 777], Menteri, atas syor Suruhanjaya, membuat perintah yang berikut: Nama
Seksyen 2
Tertakluk kepada perenggan 3, Menteri mengecualikan Ernst & Young (No. AF0039)
yang telah dilantik sebagai juruaudit syarikat bagi pihak syarikat dalam Jadual daripada peruntukan subsubperenggan 264(1)(c)(iii)(A) Akta bagi maksud menyediakan, untuk atau bagi pihak syarikat dalam Jadual dan mana-mana syarikat berkaitannya, apa-apa laporan yang dikehendaki oleh Akta untuk disediakan oleh juruaudit syarikat yang diluluskan.
Seksyen 3
Syarat bagi pengecualian
Pengecualian di bawah perenggan 2 adalah tertakluk kepada syarat yang berikut:
(a)
juruaudit syarikat hendaklah mematuhi peruntukan di bawah
Undang-Undang
Kecil
Institut
Akauntan
Negara
Malaysia
(Mengenai
Etika,
Tatalaku dan
Amalan
Profesional);
(b)
suami atau isteri juruaudit syarikat tidak memegang jawatan sebagai pengarah atau setiausaha syarikat dalam Jadual atau mana-mana syarikat berkaitannya;
(c)
juruaudit syarikat yang mempunyai suami atau isterinya ialah pegawai syarikat dalam
Jadual atau mana-mana syarikat berkaitannya tidak boleh—
3
(i)
menjadi sebahagian daripada pasukan audit; dan
(ii)
terlibat secara langsung atau tidak langsung dalam perancangan, penyediaan atau pengauditan syarikat dalam Jadual atau mana-mana syarikat berkaitannya; dan
(d)
juruaudit syarikat juga hendaklah membuat suatu perakuan kepada
Pendaftar bahawa semua syarat pengecualian telah dipatuhi sebelum laporan audit disediakan.
Jadual
JADUAL
AMMB Holdings Berhad (223035-V)
Public Bank Berhad (6463-H)
Kumpulan Darul Ehsan Berhad (148040-T)
Popular Express Travel Sdn Bhd (121052-W)
Paramount Corporation Berhad (8578-A)
Guocoland (Malaysia) Berhad (300-K)
Dibuat 6 Mac 2019
[KPDNKK 600-1/2/47; PN(PU2)740/II]
DATUK SERI SAIFUDDIN NASUTION BIN ISMAIL
Menteri Perdagangan Dalam Negeri dan Hal Ehwal Pengguna
4
COMPANIES ACT 2016
COMPANIES (EXEMPTION) (NO. 2) ORDER 2019
IN exercise of the powers conferred by subsection 615(1)
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) (No. 2) Order 2019.
Exemption 2.
Subject to paragraph 3, the Minister exempts Ernst & Young (No. AF0039) which has been appointed as the company auditor for the companies listed in the Schedule from the provisions of subsubparagraph 264(1)(c)(iii)(A) of the Act for the purposes of preparing, for or on behalf of the companies listed in the Schedule and any of its related company, 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);
(b)
the spouse of the company auditor does not hold office as a director or company secretary of the companies listed in the Schedule or any of its related company;
(c)
the company auditor whose spouse is an officer of the companies listed in the Schedule or any of its related company shall not—
5
(i)
be part of the audit team; and
(ii)
be involved directly or indirectly in the planning, preparation or audit of the companies listed in the Schedule or any of its related company; and
(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.
Jadual
AMMB Holdings Berhad (223035-V)
Public Bank Berhad (6463-H)
Kumpulan Darul Ehsan Berhad (148040-T)
Popular Express Travel Sdn Bhd (121052-W)
Paramount Corporation Berhad (8578-A)
Guocoland (Malaysia) Berhad (300-K)
Made 6 March 2019
[KPDNKK 600-1/2/47; PN(PU2)740/II]
DATUK SERI SAIFUDDIN NASUTION BIN ISMAIL
Minister of Domestic Trade and
Consumer Affairs
Common questions
- What is Perintah Syarikat (Pengecualian) (No. 2) 2019?
- Perintah Syarikat (Pengecualian) (No. 2) 2019 is Malaysia P.U. (A), cited as P.U. (A) 75 2019, currently marked in force and first recorded in 2019.
- Is Perintah Syarikat (Pengecualian) (No. 2) 2019 still in force?
- Yes — Perintah Syarikat (Pengecualian) (No. 2) 2019 is currently in force.
- When did Perintah Syarikat (Pengecualian) (No. 2) 2019 take effect?
- Perintah Syarikat (Pengecualian) (No. 2) 2019 was first recorded in 2019.
- How many sections does Perintah Syarikat (Pengecualian) (No. 2) 2019 have?
- Perintah Syarikat (Pengecualian) (No. 2) 2019 contains 3 sections.
- Where can I read the official version of Perintah Syarikat (Pengecualian) (No. 2) 2019?
- The official text of Perintah Syarikat (Pengecualian) (No. 2) 2019 is published at lom.agc.gov.my.
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