roslinda binti awang (2012704635) ‘aisyah binti ismail (2012713259) nur ain binti ismail...
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ROSLINDA BINTI AWANG(2012704635)
‘AISYAH BINTI ISMAIL(2012713259)
NUR AIN BINTI ISMAIL(2012557719)
Every companies registered with ROC need to keep & maintain statutory books
Who responsible?
Who responsible?
Any register/other record of
information
Any accounts/ accounting
records
Any documents
DIRECTORS AND SECRETARIESDIRECTORS AND SECRETARIES
Responsible in ensuring that the requirements of Act in relation to the Statutory Books are complied
to prevent falsification of the books
Include Include
Register of Directors, Managers
and Secretaries
Register of Directors, Managers
and Secretaries
Register of MemberRegister of Member
Register of Debentures
Holders
Register of Debentures
Holders
Register of Substantial ShareholdersRegister of Substantial Shareholders
Register of Directors’
Shareholdings, Debentures and
Interests
Register of Directors’
Shareholdings, Debentures and
Interests
Register of ChargesRegister of Charges
Minutes BooksMinutes Books
Books of AccountBooks of Account
S 70
S 69L
S 134
S 115
S 156
S 167
S 158
S 141
Prima facie evidence of any matters stated therein as required or authorized by S.158
SECTION 159 - 160
Name and address I/C No. Nationality Amount paid/agreed to be paid on the shares
Date entered in the Register Date ceased to be a member Date of allotment Date of transfer
NINA
DDDD
NINA D4
REGISTER OF MEMBERS
If keep elsewhere, must file FORM 53 with registrar within 14 days to notify the place/change of place
any member free of charge
other person on payment of a prescribed fee.
Paying dividends/making some other distributions to members
Notify the Registrar using FORM 53A – at least 14 days
Closure must be authorized by board resolution
Closure must be authorized by board resolution
1
4
Maybe closed for not more than 30 days in a year
Maybe closed for not more than 30 days in a year
Open for inspection byOpen for inspection by
Kept at the registered office
Kept at the registered office
2
3
The register shall contain with respect to each director his consent in writing to theappointment.
Directors Full Name Nationality/race Date of Birth Residential Address Business Occupation (if any) Particulars of other Directorship Nature of appointment/change and relevant date Identity Card no./passport no.
NNBABoPoDNIC
N2 BABo PoD N IC (8)
Manager & Secretary
Full Name Nationality/raceResidential Address Other Occupation (if any) Nature of appointment/ change and relevant date Identity Card no./passport no.
N2 AONIc (6)
any member free of charge
other person on payment of a prescribed fee.
Incorporation of Company
Open for inspection byOpen for inspection by2
3
A person ceases to be, or become, a director of the co.
A person become/ceases a manager and secretary of the co.
Any changes in the name, residential address & other prescribed particulars o
any director, manager &secretary
Notify Registrar on any changes within one (1) month
using FORM 49
Notify Registrar on any changes within one (1) month
using FORM 49
CONTENTS
Name of holderAddress Amount held Date entered in the registerDate ceased to be holder
If keep elsewhere, must file FORM 30 with registrar within 7 days
any registered debentures holders
1
Open for inspection byOpen for inspection by
Kept at the registered office
Kept at the registered office
2
Only names and address of the debenture holders will be disclosed
Within 1 month of any request at RM1.00 for every 100 words
Copy of the registerCopy of the register3
SUBSTANTIAL SHAREHOLDERSUBSTANTIAL
SHAREHOLDER
He has not less than 5% of aggregate of the amount of all the voting shares in co.
Issue share capital = RM1 millionUnits of share = 1 millionUnits per share = RM 1.00
Share capital divided into 2/more classes of shares & shares held by him are in one/more of those class of shares, the aggregate of all the voting shares included in that class/those class
WHY??WHY??
CONTENTSNameNationalityAddressFull Particular of voting shares in the co. in which he has interestfull particulars of such interest
CONTENTSNameNationalityAddressFull Particular of voting shares in the co. in which he has interestfull particulars of such interest
If keep elsewhere, must file FORM 30 with registrar within 7 days
any member – free of charge
1 Kept at the registered office
Kept at the registered office
2
Others – payment of prescribed fee
Open for inspection byOpen for inspection by
REGISTER DIRECTORS SHAREHOLDINGS, DEBENTURES
& INTERESTS
A company need not show in Register:-
Private individuals
Private individuals
Financial institutions
Financial institutions
To finance operation through the issue of debt securities e.g form of debentures.
REGISTER OF CHARGES Company raise finance by borrowing
Minutes are written record of business at meeting. Minutes must be authentic, complete and free from ambiguity.
MINUTES BOOK
BOOKS OF ACCOUNTS
RULES RELATING TO THE STATUTORY FORMS:
PRESCRIBED FEES & LATE LODGEMENT FEES
RM 5,000 Fine & Default penalty
RM 5,000 Fine & Default penalty
OFFENCES AND PENALTIES
FAILUREFAILURE
To supply or provide false information
S 7(11)
RM 2,000 Fine & Default penaltyRM 2,000 Fine & Default penalty
To produce books, registers/obstructing
registerS 7B
RM 10,000 Fine @ 3 years imprisonment @ both
RM 10,000 Fine @ 3 years imprisonment @ both
RM 30,000 Fine @ 5 years imprisonment @
both
RM 30,000 Fine @ 5 years imprisonment @
both
To provide documents Request
S13 RM 1,000 Fine & Default penaltyRM 1,000 Fine & Default penalty
To file a copy of resolution/document related to MOA
S12(2)
To appear on examination/refused to answer question
S 7D
PAST YEAR QUESTIONJUNE 2012PART A 2. The Companies Act 1965 requires every company
registered with the CCM to keep and maintain statutory registers/books. i. List all statutory registers/books that are required to be maintained by a company (2 marks) ii. Where must the statutory registers/books be kept and maintained? (2 marks)
APRIL 2011PART A1. Name all the statutory registers that are required
to be maintained by a company in accordance with the Companies Act 1965.
(4 marks)APRIL 2010PART A5. List eight (8) type statutory books to be
maintained by a company pursuant to the requirements of Companies Act 1965.
(4 marks)
OCTOBER 2010PART A
3. State all the statutory books that are required to be maintained by a company in pursuant to the requirements of Companies Act 1965.
(4 marks)