Auditor of a Listed Corporation (“PLC”)


Who do I report to?

Matter involves:

Report to:

Breach or non-performance of any requirement or provision of the securities laws

Head, Financial and Corporate Surveillance

Breach of any rules of the stock exchange;
Any matter which may adversely affect to a material extent the financial position of a PLC


Bursa Malaysia Berhad

Head, Corporate Surveillance and Governance




Head, Financial and Corporate Surveillance


Am I afforded any protection under Section 320 CMSA?

Yes, Section 320 CMSA provides auditors with protection from being sued in court where information disclosed is made:


in good faith; and


in the discharge of your obligation to disclose under Section 320 CMSA.


How would the Whistleblower Protection Act 2010 (“WPA”) affect these provisions?

The WPA does not override the protection provided under the securities laws. All protection provided by the current provisions under the securities laws remain available. The WPA merely adds further protection where a person qualifies to be a whistleblower under the provisions of the WPA.

ALERT: It is important that you read and understand the eligibility criteria set out in the WPA if you wish to be protected under the WPA. Certain actions can make you ineligible for protection. For more information on the application of the WPA to matters falling under SC’s purview, please click here.