PUTRAJAYA (April 13): The record of appeal against the High Court’s acquittal of Datuk Seri Najib Razak and former 1Malaysia Development Bhd (1MDB) president and chief executive officer Arul Kanda Kandasamy for purported abuse of power in the 1MDB audit report tampering case is not ready, the Court of Appeal (COA) was informed on Thursday (April 13).

As a result, COA deputy registrar Mohd Khairi Haron fixed May 26 as another case management date.

Thursday was the first case management for the prosecution’s appeal with regard to the acquittal of the former prime minister and Arul Kanda on March 3.

Deputy public prosecutor Parvin Hameedah was present, while Alaistar Norman from Messrs Shafee & Co appeared for Najib, and Jasmine Cheong from Cheong & Maman came for Arul Kanda.

After the record of appeal is ready, the prosecution can then file its petition of appeal containing the grounds which they are appealing against.

COA judge Mohamed Zaini Mazlan, sitting in the High Court in acquitting the duo without their defence being called, ruled that there was no prima facie case against them.

The judge agreed with Najib’s defence team that the prosecution had failed to prove a causal link between the amendments made in the audit report to the first audit report and the purported alleged gratification.

“There is no evidence to explicitly prove that the second accused (Najib) had directed the amendments made to exonerate him from civil and criminal liability. He was merely concerned that the report would be spun politically.

“The prosecution has failed to prove how the items removed or amended could give rise to civil or criminal liability to Najib. In my opinion, the items taken out or amended from the earlier audit report would not give rise to criminal or civil liability to the accused. The amendments as stated by the auditor general are justified.

“I also observed that the items amended or taken out were known to the Public Accounts Committee (PAC) and openly discussed. Therefore, I find the presumption under Section 23 (2) of the Malaysian Anti-Corruption Commission (MACC) Act 2009 could not apply, as the prosecution had failed to prove gratification,” the judge said.

“He (Najib) is therefore acquitted and discharged,” Zaini added.

In granting a discharge, acquittal and a certificate of indemnity under Section 63(3) of the MACC Act to Arul Kanda, the judge said he was satisfied that the former 1MDB president had made a "true and full discovery" of all things for which he was examined.

This was the first case where a co-accused was offered a certificate of indemnity under this Section of the Act.

"This certificate shall be a bar to all legal proceedings against him in respect of the matters arising from the charges in this case," said the judge.

Najib, 69, was charged with abuse of power as a public officer in his capacity as the then prime minister and finance minister in altering the 1MDB audit report prepared by the National Audit Department, which was to be tabled before the PAC in March 2016.

This was allegedly so that no action could be taken against him by Parliament.

Among the items removed included fugitive financier Low Taek Jho's (Jho Low) presence in 1MDB board meetings, and portions of 1MDB's 2014 financial statements.

The charge was framed under Section 23(1) of the MACC Act 2009, while Arul Kanda was charged with abetting the former PM.

Najib is presently serving his 12 years' jail sentence, and RM210 million fine, at Kajang Prison since Aug 23 last year. His review bid in the Federal Court, over his conviction and sentence with regard to the SRC International Sdn Bhd case, failed on March 31.