Syarie Legal Profession (Federal Territories) Act 2019 · Updated to 5 Oct 2024 · Part VIII · Professional Practice, Etiquette, Conduct and Discipline of Peguam Syarie
68. Power to make rules in relation to examination of accountant’s report, etc.
Feedback & supportThe Majlis Peguam Syarie shall, with the approval of the Minister, make rules to give effect to this section and without prejudice to the generality of sections 65 and 67, the rules shall prescribe the nature and extent of the examination to be made by the accountant of the books and accounts of the firm of any Peguam Syarie and of any other relevant documents with a view to the preparation of the report to be submitted by the Peguam Syarie under this section.
Peguam Syarie
“Peguam Syarie” means a Peguam Syarie who has been admitted as Peguam Syarie in the Syariah High Court and who has been registered under section 24;
52 Laws of Malaysia ACT 814
The rules referred to in subsection (1) may include provisions for—
permitting in any special circumstances as defined in the rules a different accounting period from the period specified in subsection 67(3); and
regulating any matters of procedure or matters incidental or supplemental to this section.
Any Peguam Syarie who fails to comply with this section or any rules made under this section shall be subject to disciplinary proceedings.