Youth Societies and Youth Development Act 2007 s 54
s 54 Accounts and audit of main body of youth societies at the national level
(1) The main body of youth societies at the national level shall cause proper accounts and other records relating to its operation be maintained, and shall prepare a statement of account for every financial year that is from 1 January until 31 December.
(2) The statement of accounts of the main body of youth societies at the national level shall be audited every year by an auditor appointed by the main body of youth societies at the national level.
(3) The statement of accounts of the main body of youth societies at the national level shall be audited within six months from the end of every financial year and during such period, the main body of youth societies at the national level shall submit a copy of the statement of accounts in the manner required by the Minister to be submitted to him together with a copy of an auditor’s report prepared by the appointed auditor.
Malay text (authoritative)
Akaun dan audit badan induk pertubuhan belia di peringkat kebangsaan
(1) Badan induk pertubuhan belia di peringkat kebangsaan hendaklah menyebabkan akaun dan rekod lain yang sepatutnya yang berhubungan dengan pengendaliannya disenggara, dan hendaklah menyediakan penyata kewangan bagi tiap-tiap tahun kewangan iaitu dari 1 Januari hingga 31 Disember.
(2) Penyata kewangan badan induk pertubuhan belia di peringkat kebangsaan hendaklah diaudit tiap-tiap tahun oleh juruaudit yang dilantik oleh badan induk pertubuhan belia di peringkat kebangsaan.
(3) Penyata kewangan badan induk pertubuhan belia di peringkat kebangsaan hendaklah diaudit dalam masa enam bulan dari akhir tiap-tiap tahun kewangan dan dalam tempoh itu, badan induk pertubuhan belia di peringkat kebangsaan hendaklah mengemukakan suatu salinan penyata akaun itu dengan cara yang dikehendaki oleh Menteri untuk dikemukakan kepada Menteri bersama-sama dengan suatu salinan laporan juruaudit yang disediakan oleh juruaudit yang dilantik itu.
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Find Act 668 on lom.agc.gov.my ↗
Text as at 1 November 2014 (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).
