In force2023 Revised EditionCurrent version · 2023 Revised Edition
Accountants Act · 2023 Revised Edition · Part · General
Accountants Act · 2023 Revised Edition · Part · General
Official textFrom Attorney General's Chambers, unchanged
Any person who was authorised under section 131(3) of the
Companies Act (Chapter 39) immediately before the date of commencement of this Act to perform the duties required by that Act to be performed by an auditor is deemed to be a public accountant under this Act for a period of 6 months from that date if he applies to the Authority for registration under this Act not later than one month from that date.
public accountant
“public accountant” means a person who is registered in accordance with this Act as a public accountant;
This Act does not apply to any misconduct committed before the date of commencement of this Act.
Accountants
Authority
“Authority” means such person as is appointed by His Majesty the Sultan and Yang Di-Pertuan under section 3(1) to be the Authority for the purposes of this Act;
public accountant
“public accountant” means a person who is registered in accordance with this Act as a public accountant;