Malaysia legislation
Section 32
Section 32
Amendment of section 31a
(a)
by deleting the definition of “public interest entity”;
(b)
in the definition of “auditor”, by inserting after the words
“public interest entity” the words “or schedule fund”;
(c)
in the definition of “registered auditor”, by inserting after the words “public interest entity” the words “or schedule fund”;
(d)
in the definition of “recognised auditor”, by inserting after the words “public interest entity” the words “or schedule fund”; and
(e)
by inserting after the definition of “auditor” the following definition:
‘ “executive chairman” refers to the executive chairman of the Audit Oversight Board appointed under section 31c;’.
Amendment of section 31b