Financial Services Act 2013 s 66
(1) An institution shall publish its financial statements prepared under section 65 from time to time subject to any standards as may be specified by the Bank under subsection 47(1). (2) Notwithstanding subsection (1), the Bank may require that the financial statements shall be audited before any publication under subsection (1).
Penyiaran penyata kewangan
(1) Institusi hendaklah menyiarkan penyata kewangannya yang disediakan di bawah seksyen 65 dari semasa ke semasa tertakluk kepada mana-mana standard sebagaimana yang ditentukan oleh Bank di bawah subseksyen 47(1). (2) Walau apa pun subseksyen (1), Bank boleh menghendaki supaya penyata kewangan itu hendaklah diaudit sebelum apa-apa penyiaran di bawah subseksyen (1). Penggal 4 Juruaudit
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).