The Organization shall cause proper accounts of the Fund and proper records of its activities to be kept and shall, as soon as practicable after the end of each financial year, cause to be prepared for that financial year―
(a) a statement of accounts of the Organization which shall include a balance sheet and an account of income and expenditure; and
(b) a report of the works and activities of the Organization.
Malay text (authoritative)
Akaun dan laporan
Pertubuhan hendaklah menyebabkan supaya akaun yang wajar bagi Kumpulan Wang dan rekod yang wajar bagi aktiviti Pertubuhan disimpan dan hendaklah, dengan seberapa segera yang dapat
dilaksanakan selepas berakhir setiap tahun kewangan, menyebabkan supaya disediakan bagi tahun kewangan itu―
(a) penyata akaun Pertubuhan yang hendaklah termasuk kunci kira-kira dan akaun pendapatan dan perbelanjaan; dan
(b) laporan kerja dan aktiviti Pertubuhan.
Text as at 1 October 2021 (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).