Capital Markets and Services Act 2007 s 134

s 134 Prohibition against communication of certain matters by independent auditors, etc., and employees

Except for the purpose of carrying into effect the provisions of this Act, or so far as may be required for the purpose of any proceedings, civil or criminal, an independent auditor or such other person appointed by the Commission under section 130 or 131 and an employee of such auditor or other person shall not communicate any matter, which may come to his knowledge in the performance of his duties to any person other than the Commission, or any other person specified by the Commission and, in the case of an employee, to any person other than the auditor by whom he is employed.

Malay text (authoritative)

Larangan terhadap pemberitahuan perkara tertentu oleh juruaudit bebas, dsb., dan pekerja

Kecuali bagi maksud menguatkuasakan peruntukan Akta ini, atau setakat yang dikehendaki bagi maksud mana-mana prosiding, sivil atau jenayah, seseorang juruaudit bebas atau mana-mana orang lain yang dilantik oleh Suruhanjaya di bawah seksyen 130 atau 131 dan seseorang pekerja juruaudit atau orang itu tidak boleh memberitahu apa-apa perkara, yang mungkin diketahui olehnya dalam menjalankan kewajipannya kepada mana-mana orang selain Suruhanjaya, atau mana-mana orang lain yang ditentukan oleh Suruhanjaya dan, dalam hal pekerja, kepada mana-mana orang selain juruaudit yang dengannya dia bekerja.

Read this section in the full act → · Open Division 4 →

Find Act 671 on lom.agc.gov.my ↗

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).

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