Part IIIA of the Securities Commission Malaysia Act 1993 establishes a framework to enable the Audit Oversight Board (AOB) to grant recognition to foreign auditors who audit the financial statements of foreign corporations listed on Bursa Malaysia.
Further information and relevant application forms regarding the application for recognition within the AOB can be found below–
- Register of Recognised Foreign Auditors
- Handbook for the Recognition of Foreign Auditors
- Form 3 (Application for the recognition of an individual foreign auditor) (pdf)
- Form 4 (Application for the recognition of a foreign audit firm) (pdf)
- Frequently-Asked Questions