Can audited accounts be challenged in the Malaysian courts?

Soo Boon Siong @ Saw Boon Siong v Saw Fatt Seong dan Soo Hock Seang (sebagai wakil harta pusaka, Soo Boon Kooi @ Saw Boon Kooy, si mati dilantik menurut perintah mahkamah bertarikh 22.10.2001) & 4 Ors [2008] 1 AMR 293 

In this Court of Appeal decision, it was held that the audited accounts were inadmissible as not only the accounts had been challenged, the auditors had not been called to verify the contents. The fact that the appellant had signed the documents relating to the audited accounts which he then challenged was not conclusive of the validity or truthfulness of the accounts. Neither the Companies Act 1965 nor the principle of public policy prohibits a director from challenging the very accounts that he may have signed under the Companies Act 1965. Any other view to the contrary would mean that audited accounts would be admissible as a matter of course and without question merely because they had been signed by the directors. In any event, regardless of whether the accounts had been challenged or not and the issue of the appellant signing the accounts, it was the duty of the court to exclude inadmissible evidence.

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