根据2013年分层管理法令（ACT 757）第62条文清楚提出了管理机构对于账目与会计的相关责任 (Duties of management corporation in relation to accounts) ，每年需聘请特许会计师执行会计审计工作，并要求审计报告能充分解释该共管楼宇实际并真实的资产负债表（Balance Sheet）、收入和支出报表（Income & Expenditure Statement ）及损益表（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.

还有，第5附属条文也清楚表示，如果管理机构未能遵守，管理层的每一位成员（管理委员）皆属犯罪行为，一经定罪，将面对不超过25万令吉的罚款，或不超过3年的监禁，或两者兼施。（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.）

全文请点击>>这里<<