Highlight Parliament to receive Legal Profession Qualifying Board’s 18-year unaudited accounts only by 2027, says deputy law minister
Parliament to receive Legal Profession Qualifying Board’s 18-year unaudited accounts only by 2027, says deputy law minister
KUALA LUMPUR (Jan 20): Parliament is only expected to receive the audit report on the Legal Profession Qualifying Board’s (LPQB) long-unaudited accounts by 2027, as the auditing process — delayed for nearly 18 years — is still ongoing, the Dewan Rakyat was told on Tuesday.
Deputy Minister in the Prime Minister’s Department (Law and Institutional Reform) M Kulasegaran said the LPQB is currently preparing its financial statements from 2008 to 2025 in stages for audit, adding that the National Audit Department has begun auditing the board’s accounts for the 2008–2012 period.
“We must understand what happened over the past 18 years — that cannot be denied. Because there were certain shortcomings, our view is that these need to be rectified and improved, rather than simply ceasing the agency’s operations,” Kulasegaran said during ministerial question time.
The deputy law minister said that while the prolonged delay in auditing the LPQB’s accounts had been acknowledged, no evidence of misuse of power or financial misappropriation had been identified thus far.
“I want to confirm that, on a prima facie basis, there is no indication of wrongful use or abuse of power in relation to LPQB’s finances. Nevertheless, the Auditor-General will carry out a thorough audit so that accurate findings can be conveyed to the public,” he said.
Kulasegaran was responding to a question from Teresa Kok Suh Sim (Pakatan Harapan-Seputeh), who sought an update on the audit process, describing its progress as moving “at a turtle’s pace”, and questioning why it was taking so long to complete.
Kok, who is also deputy chairperson of the Public Accounts Committee (PAC), further asked: “Will the government take any action against LPQB officers who failed in their duties, resulting in the accounts not being audited for 18 years?”
In reply, Kulasegaran said progress had been made, although he acknowledged that the reasons for the delay were not supported by a firm justification, attributing it to oversight and failure to properly report matters to the board.
“I agree that this is deeply disappointing, and follow-up action may be considered under existing rules and regulations,” he said.
LPQB is mainly the statutory body responsible for determining qualifications for entry into the legal profession in Malaysia, including overseeing the Certificate in Legal Practice (CLP) examination for law graduates from universities outside of Malaysia, and regulating standards for local legal education. Candidates who meet the LPQB’s requirements may proceed to pupillage before being called to the Bar.
The board came under scrutiny in late-2024 and 2025, after it emerged that its accounts had not been audited for nearly 18 years, despite collecting substantial fees from examination candidates. In response, the government mandated regular audits and introduced amendments to the Legal Profession Act 1976 (Act 166) to improve transparency and governance.
Among the proposed reforms are measures to enhance the Auditor-General’s oversight of the LPQB’s finances, strengthen administrative continuity by making the post of secretary permanent, and restructure the board to operate with greater institutional independence.
Souce: TheEdge
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