for property fund, infrastructure fund, REITs, and infrastructure trusts. The auditors must be rotated off after 7 cumulative years of service and must serve a cooling-off period for 5 consecutive

accordingly. The revised rules on the rotation of auditors specify that the auditors of a listed company must be rotated off after 7 cumulative years of service and must serve a cooling-off period for 5

over to Securities Commission Malaysia thereafter. Since 2019, the Chairmanship of the ACMF has been rotated to coincide with the country’s Chair of ASEAN. ​   •​ ASEAN Capital Markets Integration ​​​On

key audit partner) has acted for a period longer than seven cumulative years (the “time-on” period)? 2.1 For Listed Companies: Has any key audit partner who was rotated off returned to a position of

(the “time-on” period)? 2.1 For Listed Companies: Has any key audit partner who was rotated off returned to a position of responsibility in the audit within a period of (“the cooling-off period”) -  five

. Table 3: Reference table showing the relevant criteria for broad transport asset categories Private Public Vehicles Criteria 1 and 2 New infrastructure Criteria 3, 4, 5 and 6 Retro-fitting infrastructure