YBHG. TAN SRI DR.

MADINAH BINTI MOHAMAD
AUDITOR GENERAL OF MALAYSIA
Auditor General Office National Audit Department Malaysia
No. 15, Level 4, Persiaran Perdana, Precint2
Federal Government Administrative Centre
62518 PUTRAJAYA
Emel: ag@audit.gov.my
Date Of Birth 3 September 1956
Educational   Ph.D (Human Resource) (UPM - 2012) 
 Qualification
M.Sc. (Human Resource Development) (UPM - 2003)
B. Soc.Sc. (Hons) (Political Science) (USM - 1981)
Service 05.01.1981       Assistant Secretary, Ministry Of Foreign Affairs
Experiences
01.05.1983 Assistant Secretary, Ministry Of National And Rural Development
16.12.1986 Principal Assistant Secretary of General Services,
Administrative and Personnel Department, Ministry Of Works
01.01.1989  Principal Assistant Director (Statutory Bodies), Consultation Division,
Public Service Dept
01.01.1993  Principal Assistant Director , Consultation Division, Public Service Dept
01.06.1996  Principal Assistant Director , Operation, Administrative and Finance Unit,
Researchand Coordination Branch, Service andCareer Division
22.10.2001  Training Position, Public Service Department
10.05.2003  Deputy Principal Director (Planning),Dept of National Unity
23.03.2006  Director, Human Resources and Management Service Division
02.02.2008   Director, Training Division/Human Capital Development Division
01.08.2008  Deputy Secretary General (Policy), Ministry of Science, Technology & Innovat
22.04.2009 SecretaryGeneral, Ministry of Science, Technology & Innovation
03.06.2013 Secretary General, Ministry of Education Malaysia
23.02.2017  Auditor General Of Malaysia
 Madinah appointed new Auditor-
General

New Auditor-General Dr Madinah receives her letter of appointment from

Dr Ali Hamsa.
PETALING JAYA: Tan Sri Dr Madinah Mohamad is the new Auditor-General, replacing 67-
year-old Tan Sri Ambrin Buang who served in the position for 11 years.
In a statement Monday, Chief Secretary to the Government Tan Sri Dr Ali Hamsa announced
that the Yang di-Pertuan Agong made the appointment on the advice of the Prime Minister
Datuk Seri Najib Tun Razak after consulting the Council of Rulers.
Dr Madinah will serve for a period of two years from Feb 23.
"This appointment replaces Tan Sri Ambrin Buang, who completes his term on Feb 22, 2017,"
Dr Ali said.
She then completed her Master's in Science in Human Resource Development and then a
doctorate in Human Resource Management from Universiti Putra Malaysia.
She was the Science, Technology and Innovation Ministry secretary-general as well as Education
Ministry secretary-general before retiring in September last year.
"The Government expresses its appreciation and thanks to Tan Sri Ambrin Buang for his service
during his term as Auditor-General since Feb 23 2006, specifically for his efforts in transforming
and restructuring the Government's auditing system as well as strengthening the Government's
financial management system," said Dr Ali.
FROM MEDIA:NATION(THE STAR NEWS)
Monday, 20 Feb 2017: 2:47 PM MYT by danial albakri

IN NEWSPAPER

Selasa, 21 Februari 2017

Appointment of auditor ; Section 271 Companies Act 2016 ;

(1) An auditor of a public company shall be appointed for each financial year of the
company.
(2) Notwithstanding subsection (1) , the Board shall appointed an auditor –
(a) At any time before the first annual general meeting of the company ; or
(b) To fill casual vacancy in the office of the auditor .
(3) Any auditor appointed under subsection (2) shall hold office until the conclusion of –
(a) The first annual general meeting for the appointment under paragraph 2(a) ; or
(b) The next annual general meeting for the appointment under paragraph 2(b) .
(4) The members shall appoint an auditor by ordinary resolution –
(a) At the annual general meeting ;
(b) If the company should have appointed an auditor at an annual general meeting
but failed to do so ; or
(c) If the Board fails to appoint an auditor under subsection (2) .
(5) An auditor of a public company should only be appointed in accordance with
subsection (2) or (4) .
(6) The company and every officer who contravene this section commit an offence .

Procedure to appoint auditor at a meeting of members ; Section 280 Companies Act 2016 ;

(1) This section applies to a resolution at a general meeting of a company the effect of which
is to appoint a person as an auditor in place of an outgoing auditor .
(2) A special notice is required of such a resolution if -

(b) In the case of a public company –

i. No annual general meeting is held since the outgoing auditor ceased to hold office
due to his resignationor removal ; or
ii. An annual general meeting is held at which an auditor should have been
appointed but is not appointed .
(3) Upon receipt of notice such a proposed resolution , the company shall immediately send a
copy of the notice to the person proposed to be appointed as an auditor .
Company auditor to be approved by Minister charged with responsibilityfor finance
under:

Sec 263Company Act 2016

(1)Any person may apply to the minister charged with the responsibility for
finance to be approved as a company auditor for the purpose of this Act.

(2) The minister may if he is satisfied that the applicant is of good character and
compenent to perform the duties of an auditor under this Act,upon payment of the
prescribed fee, approve the applicant as accompany auditor.

(3)Any approval granted by the minister under Subsection (2) may be made subject
to such limitation or condition as be thinks fit and may be revoked at any time by him by
the service of a notice of revocation on the approved person.

(4)Every approval under this section including a renewal of approval of a company

auditor shall be in force for a period of two years after the date of issue unless sooner
revoked by the minister.

(5)The minister may delegate all or any of his powers under this section to any person,or
body of person charged with the responsibility for the registration or control of ccounts in
Malaysia.

(6)Any person who is aggrieved with any decision of the Minister or with the
decision of any person or body of person to whom such minister has delegated all or
any of his powers under this section may appeal to the court.

(7)For the purpose of this section ,"person"means a charted accountant as defined under
the Accountant Act 1967
 Requirement of an auditor ;
 Every company is required to have at least one auditor
 Auditors must be approved by MOF

Qualification for appointment as company auditoris except ;

 Indebtedness not exceeding RM25,000

Recognition of audit firms registered as LLP ;

 The appointment of a firm in the name of LLP will take effect as appointment of
partners and employees who are approved company auditor at the time the
appointment or later as auditors of a company

As an auditor , Tan Sri Dr Madinah Mohamad’s main duties are as follows ;

 To examine and form an opinion as to whether the financial statements have been
drawn up in accordance with the financial reporting standards of Malaysia .

 To examine and form an opinion as to whether the financial statements give a true
and fair view of the financial position of the Company as of the financial year end and
of its financial performance and cash flows of the year end .

 To obtain reasonable assurance that the financial statements are free from material
misstatements .

 To report that the accounting and other records and the registers required by the
Companies Act to be kept by the company have been properly kept in accordance
with the provisions of the Act .

Power of the Registrar to appoint auditors of public company under Section 272
Companies Act 2016 :

 If a public company fails to appoint an auditor , the Registrar may appoint one or more
auditors upon application in writing from any member of the company .
Resignation of auditor under Section 281 Companies Act 2016 :

 By giving notice in writing and delivered to the registered office of the company
 Resignation takes effect after twenty-one days or from the date as may be specified in
the notice

Rights of resigning auditor of a public company under Section 283 Companies Act 2016 :

 Notice of resignation may be accompanied with a statement of circumstances connected

with his resignation
 In giving notice of resignation, an auditor may also request the directors to immediately
convene a general meeting to receive and consider the explanation of the circumstances
connected with his resignation.
 Such meeting must be convened within 28 days from the notice of requisition.

Attendance where financial statements are laid ;

 Auditor or his representative must attend the meeting where the financial statements of
the company is being laid.
 To respond to any question relevant to the audit of the financial statements – Mandatory
for public companies
 CONCLUSION
As an auditor,
 PENGENALAN
We choose this article because its related to our Company Law
case study under Company Act 2016.This article about
appointment of auditor which is Tan Sri DR Madinah Mohamad
appoint as 10Th Genaral Auditor of Malaysia will be for 2 years
beginning on Feb 23 2017.This article taking from media
-NATION(THE STAR NEWS) and posted on 20 Feb 2017
by Danial Albakri.IN SUMMARIZED Chief Secretary to the
Government Tan Sri Dr Ali Hamsa announced that the Yang di-
Pertuan Agong made the appointment on the advice of the Prime
Minister Datuk Seri Najib Tun Razak after consulting the
Council of Rulers.The Act prescribes several such essential
responsibilities for auditors,and thereby giving enough liability
and the role of auditors to perform as per the rules set by the
Company Act 2016.They also has to perform the duties also
which are specified by Company Act.