Bank Simpanan Nasional Act 1974 s 28
(1) The Bank shall cause to be kept such accounting and other records as will sufficiently explain the transactions and financial position of the Bank and enable a profit and loss account and a balance sheet to be prepared in each financial year and shall cause these records to be kept in such manner as to enable them to be conveniently and properly audited. (2) The accounts of the Bank shall be audited by the Auditor General.
Akaun dan audit
(1) Bank hendaklah mengarahkan supaya disimpan apa-apa rekod akaun dan rekod lain yang akan menerangkan dengan secukupnya transaksi dan kedudukan kewangan Bank dan membolehkan suatu akaun untung rugi dan suatu kunci kira-kira disediakan dalam tiap-tiap satu tahun kewangan dan hendaklah mengarah supaya rekod ini disimpan mengikut cara yang membolehkannya diaudit dengan mudah dan sempurna. (2) Akaun Bank hendaklah diaudit oleh Ketua Audit Negara.
Text as at 1 December 2011 (LOM reprint); amendments made after that date may not be incorporated.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).