Perbadanan Tabung Amanah Islam Brunei Act · 2024 Revised Edition · Part 5
30. Accounts and audit
Official textFrom Attorney General's Chambers, unchanged
The Perbadanan TAIB shall keep proper accounts and other records in respect of its operation and shall prepare a statement of accounts in respect of each financial year.
Perbadanan TAIB
“Perbadanan TAIB” means Perbadanan Tabung Amanah Islam Brunei established by section 3;
Perbadanan Tabung Amanah Islam Brunei
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The accounts of the Perbadanan TAIB shall be audited annually by —
the Auditor General; or
any person who has been authorised to perform the duties required by the Companies Act (Chapter 39) to be performed by an auditor, who shall be appointed annually by the Perbadanan TAIB with the approval of the Minister responsible for finance:
Provided that where the accounts of the Perbadanan TAIB have been audited by a person appointed under paragraph (b), they may be verified by the Auditor General before a copy of the statement of those accounts is transmitted pursuant to subsection (3) to the Minister responsible for finance.
After the end of each financial year, as soon as the accounts of the Perbadanan TAIB have been audited, the Perbadanan TAIB shall cause a copy of the statement of accounts to be transmitted to the Minister responsible for finance together with a copy of any observation made by the
financial year
“financial year” means a period of 12 months ending on 31st day of December;
Auditor General or other auditor appointed under subsection (2) on any statement or on any account of the Perbadanan TAIB.
The Minister responsible for finance shall cause a copy of every such statements and observations to be transmitted to His Majesty the Sultan and Yang Di-Pertuan.
Terms defined in s 2
financial year
Defined · s 2“financial year” means a period of 12 months ending on 31st day of December;
Perbadanan TAIB
Defined · s 2“Perbadanan TAIB” means Perbadanan Tabung Amanah Islam Brunei established by section 3;
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