AI-assisted research summary: This Act amends the Audit Act 1957, starts on a date set by the Minister in the Gazette, and gives the Auditor General powers to issue guidelines, make recommendations, conduct follow-up audits, and submit follow-up audit reports.
Audit (Pindaan) 1 UNDANG-UNDANG MALAYSIA Akta A1720 AKTA AUDIT (PINDAAN) 2024 2 Undang-Undang Malaysia AktA A1720 Tarikh Perkenan Diraja ... ... 11 September 2024 Tarikh penyiaran dalam Warta ... 25 September 2024 Hakcipta Pencetak H PERCETAKAN NASIONAL MALAYSIA BERHAD Semua Hak Terpelihara. Tiada mana-mana bahagian jua daripada penerbitan ini boleh diterbitkan semula atau disimpan di dalam bentuk yang boleh diperolehi semula atau disiarkan dalam sebarang bentuk dengan apa jua cara elektronik, mekanikal, fotokopi, rakaman dan/atau sebaliknya tanpa mendapat izin daripada Percetakan Nasional Malaysia Berhad (Pencetak kepada Kerajaan Malaysia yang dilantik). Audit (Pindaan) 3 UNDANG-UNDANG MALAYSIA Akta A1720 AKTA AUDIT (PINDAAN) 2024 Suatu Akta untuk meminda Akta Audit 1957. [ ] DIPERBUAT oleh Parlimen Malaysia seperti yang berikut: Tajuk ringkas dan permulaan kuat kuasa 1. (1) Akta ini bolehlah dinamakan Akta Audit (Pindaan) 2024. (2) Akta ini mula berkuat kuasa pada tarikh yang ditetapkan oleh Menteri melalui pemberitahuan dalam Warta dan Menteri boleh menetapkan tarikh yang berlainan bagi permulaan kuat kuasa peruntukan yang berlainan Akta ini. 4 Undang-Undang Malaysia AktA A1720 Pindaan seksyen 5 2. Akta Audit 1957 [Akta 62], yang disebut “Akta ibu” dalam Akta ini, dipinda dalam seksyen 5— (a) dalam subseksyen (1), dengan menggantikan perenggan (d) dengan perenggan yang berikut: “(d) the accounts of— (i) any other body, including a company registered under the Companies Act 2016 [Act 777], in receipt of a grant or loan from the Federation or a State; (ii) a company registered under the Companies Act 2016, where more than half of paid-up share capital of the company is held by the Federation, a State or a public authority or is so held in the aggregate by two or more of them; (iii) any other body, including a company registered under the Companies Act 2016, in receipt of financial guarantee given by the Federation or a State; and (iv) any other body, including a company registered under the Companies Act 2016, in receipt of public moneys if the Minister of Finance is satisfied that the public interest urgently requires that the accounts of any such body shall be examined, inquired into and audited by the Auditor General: Provided that the Yang di-Pertuan Agong so specifies by order under Clause (2) of Article 106 of the Federal Constitution and notwithstanding any law relating to the audit of the accounts of any such body;”; Audit (Pindaan) 5 (b) dalam subseksyen (2), dengan menggantikan perkataan “, (c) and (d)” dengan perkataan “and (c) and subparagraphs (1)(d)(i), (ii) and (iii)”; (c) dalam subseksyen (3), dengan memasukkan selepas perkataan “in accordance with” perkataan “subparagraph (1)(d)(iv) and”; dan (d) dengan memasukkan selepas subseksyen (3) subseksyen yang berikut: “(4) For the purposes of subparagraph (1)(d)(iii), “financial guarantee” shall have the same meaning assigned to it in the Public Finance and Fiscal Responsibility Act 2023 [Act 850].”. Seksyen baharu 7a 3. Akta ibu dipinda dengan memasukkan selepas seksyen 7 seksyen yang berikut: “Power to issue guideline 7a. The Auditor General may issue any guideline as may be necessary or expedient for the purpose of carrying out the provisions of this Act.”. Pindaan seksyen 9 4. Subseksyen 9(4) Akta ibu dipinda dengan memasukkan selepas perkataan “the head of that public authority” perkataan “, and the Auditor General may make any recommendation to address such irregularities”. 6 Undang-Undang Malaysia AktA A1720 Seksyen baharu 9a 5. Akta ibu dipinda dengan memasukkan selepas seksyen 9 seksyen yang berikut: “Follow-up audit 9a. (1) The Auditor General may conduct a follow-up audit to review the action taken by the Federation, a State, a public authority or specified body on any recommendation, comment or observation made by the Auditor General in the audit report under section 9. (2) The Auditor General may at any time submit a report on the follow-up audit conducted under subsection (1) to the Yang di-Pertuan Agong, and may submit a copy of such report to the Ruler or Yang di-Pertua Negeri of a State or to a Minister.”.