In Malaysia, any person willingly making a declaration in Malay or English in a suitable form may be taken and received by a Notary Public or Commissioner for Oaths. The person who makes a declaration under this Act is required to pay a fee to the officer or Commissioner who takes the declaration. The Penal Code makes any false statement punishable.
In general, the Financial Statements in Malaysia must be signed by one (1) of the company’s directors via Statutory Declaration. If the Financial Statements are signed outside of Malaysia, the Notary Public of that country will see the signing.