The Auditor General was barred from examining former Prime Minister Datuk Seri Najib Razak’s personal bank accounts during the audit of 1Malaysia Development Berhad (1MDB), which began in March 2015 [1, 2, 3, 4]. Tony Pua, a key opposition figure, said, "No investigations or questions were allowed on Najib Razak’s accounts" [1].
The audit faced significant obstacles as 1MDB failed to provide many critical documents, including investment agreements and bank statements of its overseas subsidiaries, severely restricting the Auditor General’s review [1, 2, 3, 4]. Pua stated, "1MDB failed to provide many critical documents, including but not limited to investment agreements and bank statements of its foreign subsidiaries" [3]. Due to this lack of cooperation, the audit relied mainly on 1MDB’s audited financial statements and supporting documentation provided by external auditors instead of original source materials [1, 2, 3, 4]. According to Pua, "Due to the substantial lack of cooperation from 1MDB, the Auditor General carried out its audit by reviewing only 1MDB's audited financial statements with supporting documents provided by the relevant auditors" [2].
Concerns were raised over the audit’s independence as Najib Razak simultaneously held the positions of Prime Minister and Finance Minister, and 1MDB was wholly owned by the Finance Ministry [4]. Pua questioned whether an independent review was possible, noting, "Members of Parliament questioned whether the audit could be independent given that 1MDB was fully owned by the Finance Ministry and Najib was the minister as well as chairman of the advisory board" [4].
The audit was launched following public pressure and requests by the Public Accounts Committee (PAC) and the opposition coalition, Pakatan Rakyat, in early 2015. The PAC wrote to the National Audit Department in February 2015 demanding a review, Najib ordered the Auditor General to conduct an independent audit on March 4, and the audit formally commenced on March 10 [4]. The PAC opened its own proceedings into 1MDB on May 19 and met with 1MDB’s external auditors in June to discuss documentation [4].
Then-Finance Minister II Datuk Seri Ahmad Husni Hanadzlah referenced the Auditor General’s interim report to push back against allegations of wrongdoing, saying the audit found no evidence to support such claims at the time [1, 2, 3]. Meanwhile, Najib’s lawyer successfully applied to remove parts of witness Tony Pua’s statement relating to media reports and former attorney-general Abdul Gani Patail, citing personal opinions and hearsay [1, 2, 3].
On December 26, 2025, Najib was sentenced to 15 years in prison and fined RM11.4 billion for abuse of power and money laundering related to 1MDB, including laundering RM2.3 billion, following his conviction on 4 counts of abuse of power and 21 counts of money laundering [3].
The USD 5.64 billion civil suit linked to 1MDB also remains ongoing [1, 2, 3].
