TO ALL ACCOUNTANTS
STATUTORY DECLARATION BEFORE A COMMISSIONER FOR OATHS DURING THE MOVEMENT CONTROL ORDER (MCO) PERIODIt has come to our attention that some companies are having difficulty in getting the statutory declaration as mandated under Section 251(1)(b) of the Companies Act 2016 done before a Commissioner for Oaths during the MCO period.We would like to inform members that the Institute has clarified with Pejabat Ketua Pendaftar Mahkamah Persekutuan Malaysia (Unit Pesuruhjaya Sumpah) that statutory declaration can be done during the MCO period with permission granted on a case by case basis with a requirement for the Commissioner for Oaths to follow certain procedures.For any enquiries regarding this matter, the Unit Pesuruhjaya Sumpah can be contacted by writing to upjs@kehakiman.gov.my.
Please be guided accordingly.
Yours faithfully
MALAYSIAN INSTITUTE OF ACCOUNTANTS
DR. NURMAZILAH DATO’ MAHZAN
Chief Executive Officer