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根據2013年分層管理法令（ACT 757）第62條文清楚提出了管理機構對於賬目與會計的相關責任 (Duties of management corporation in relation to accounts) ，每年需聘請特許會計師執行會計審計工作，並要求審計報告能充分解釋該共管樓宇實際並真實的資產負債表（Balance Sheet）、收入和支出報表（Income & Expenditure Statement ）及損益表（Profit & Lost Statement）。
法令原文如下：
cause to be prepared such accounts and records of accounts as will sufficiently explain the transactions of the accounts and enable true and fair balance sheet, income and expenditure statement and profit and loss statement to be prepared for the period starting from commencement of the preliminary management period. And appoint an approved company auditor to carry out the audit of the accounts annually.
還有，第5附屬條文也清楚表示，如果管理機構未能遵守，管理層的每一位成員（管理委員）皆屬犯罪行為，一經定罪，將面對不超過25萬令吉的罰款，或不超過3年的監禁，或兩者兼施。（if the management corporation fails to comply with subsection (1), (2), (3) or (4), every member of the management committee commits an offence and shall, on conviction, be liable to a fine not exceeding two hundred and fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.）
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