The National Audit Department begins auditing the Legal Profession Qualifying Board’s accounts from 2008-2012 after an 18-year delay, with a report expected in 2027
KUALA LUMPUR: The National Audit Department has begun auditing the Legal Profession Qualifying Board’s financial statements for 2008 to 2012. This process starts after an 18-year delay.
Deputy Minister in the Prime Minister’s Department (Law and Institutional Reform) M. Kulasegaran said the LPQB is now preparing statements for 2013 to 2025 in stages. These will be submitted after board approval.
He stated the audit is expected to be reported in the Auditor-General’s Report tabled in Parliament in 2027. Kulasegaran was responding to a question from Teresa Kok (PH-Seputeh) in the Dewan Rakyat.
He detailed that a coordination meeting was held on Oct 21, 2025, before the board approved the 2008-2012 statements on Oct 29. The statements were first submitted on Oct 30, 2025.
The NAD then instructed the LPQB to reprepare them in the statutory body financial statement format. The revised statements were submitted on Jan 16, 2026.
Kulasegaran said the delay was identified after reprimands in Parliament, with legislative amendments made in 2024 to allow improvements. He said possible follow-up action may be taken under existing regulations.
This was in response to Kok’s supplementary question on the cause of the delay and potential action against officers. Responding to Dr Abdul Ghani Ahmad (PN-Jerlun), Kulasegaran explained why the board still operates.
The government opted for an improvement-based approach rather than dissolving the LPQB. “On a prima facie basis, there is no wrong use or abuse of power in these financial matters,” he said.
He added that the Auditor-General would conduct a comprehensive audit to ensure public transparency.








