Strata Forms & Registers a JMB/MC Must Keep (Malaysia) – ClickBina
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Strata Forms & Registers
a JMB/MC Must Keep

Running a JMB or MC means keeping proper records — not optional, it’s the law. Here are the registers, accounts and statutory forms your committee must maintain.

Under the Strata Management Act 2013 and its 2015 Regulations, a JMB/MC must maintain a register of parcel owners (strata roll), proper accounting records for the maintenance and sinking-fund accounts, minutes of all meetings, an inventory of movable property, insurance records, and prescribed statutory forms — and keep them available for owners to inspect.

General guidance for 2026 — not legal advice. Strata management is governed by the Strata Management Act 2013 & Regulations 2015; confirm with your COB or a lawyer. JMB/MC needs maintenance or renovation works? Ask us →

Good record-keeping is the backbone of a well-run scheme — it keeps the committee accountable, makes audits and handovers smooth, and protects against disputes. The Strata Management Act 2013 → and Regulations 2015 make several records mandatory. Neglecting them leaves the committee exposed and the building harder to manage.

Why records matter

Owners can inspect them, auditors rely on them, the COB can demand them, and the next committee inherits them. Poor records are the most common red flag in a struggling scheme. When a dispute arises — over arrears, a contractor payment, or a meeting resolution — it is the written record that settles it. A committee that cannot produce records has very little defence against an owner complaint or COB investigation.

The strata roll (register of parcel owners)

The strata roll lists every parcel, its owner, share units, and contact details. It is the master register for billing charges →, issuing notices, and determining voting rights →. Keep it current as units change hands. When a parcel is sold or transferred, the register must be updated promptly so that the new owner receives bills and meeting notices and can vote.

Accounting records

  • Separate maintenance account and sinking-fund account books.
  • Receipts, payments, invoices and bank statements for every transaction.
  • Records of arrears and recovery action taken for each defaulter.
  • Audited financial statements for each AGM. See reading strata accounts →.
  • Contracts and approval records for major expenditures.

Minutes & resolutions

Keep minutes of every AGM, EGM and committee meeting, recording attendance, resolutions passed, and decisions. These are the legal record of what the body agreed — essential if a decision is challenged. Minutes should be confirmed at the next meeting and signed. Resolutions that change the by-laws, set the charge, or approve major expenditure are particularly important to record accurately.

Inventory & assets

Maintain an inventory of the movable property and common-area assets (pumps, gensets, CCTV, furniture), plus contracts and warranties. This matters for insurance, the sinking-fund plan, and handover. Review the inventory periodically — equipment ages, warranties expire, and contracts end.

Statutory forms

The Regulations 2015 prescribe numbered Forms for key actions — for example notices of general meetings, the strata roll format, and recovery notices. Use the correct prescribed form so the action is valid; a managing agent or the COB can advise which form applies.

What the key forms cover

Type of actionRequires a prescribed form?Note
Notice of AGM or EGMYes — prescribed form in Regulations 2015Must include agenda & proposed resolutions
Strata roll formatYes — prescribed formatMust be kept current with each ownership change
Demand for unpaid chargesYes — recovery notice formatRequired before legal action
Minutes of meetingsNo prescribed form, but content requirements applyMust record attendance, resolutions, decisions
Renovation approvalScheme-specific; COB may adviseMust be in writing; retain copies

Owners’ right to inspect

Parcel owners have the right to inspect the registers and accounts. A transparent committee makes records readily available — refusing access is itself a red flag and a ground for a complaint to the COB →. Some records may be inspected at the management office during office hours; the committee should make the process clear to owners who request access.

How long to keep records

Record typeMinimum retention
Financial records, bank statementsSeveral years as required by the Regulations
Minutes of meetingsPermanently — they are the legal history of the body
Strata rollContinuously maintained; historical versions kept
Contracts and warrantiesDuration of contract + warranty period

Handing over records

Every committee change and every JMB-to-MC transition must include a full records handover. The incoming committee should sign a receipt for everything transferred. Incomplete handovers are a leading source of disputes and financial gaps — insist on a complete set at every transition. See developer-to-JMB handover → for the documents a developer must pass to the JMB.

The best committees treat records as an ongoing asset, not a compliance chore. Properly kept accounts, minutes, and an up-to-date strata roll make every aspect of building management smoother — from sending meeting notices to defending a COB inquiry. If your scheme has gaps in its records, start filling them in now rather than waiting for a crisis to expose them. A managing agent can help establish a proper records system if the committee is starting from scratch — see managing agent vs self-managed →.

The strata roll in particular is often neglected — units change hands and the register is never updated, meaning bills go to old addresses and voting lists are wrong. Designate one person (the secretary or management staff) to update the roll every time a new owner registers, and require new owners to submit a simple notification form. This small discipline pays dividends at every AGM and whenever the management needs to serve a notice or enforce a by-law against a specific parcel. For the full compliance picture of what a committee must do each year, see the JMB/MC compliance checklist →.

Sources & official references

This guide cites Malaysian legislation and official bodies. Always confirm current rates and rules with the official source:

Common Questions

What records must a JMB or MC keep?
A register of parcel owners (strata roll), separate accounting records for the maintenance and sinking-fund accounts, minutes of all meetings, an inventory of movable property and assets, insurance records, and the prescribed statutory forms — all available for owner inspection.
What is the strata roll?
The master register of every parcel, its owner, share units and contact details. It is used for billing charges, issuing notices and determining voting rights, and must be kept current as units change hands.
Can owners inspect the JMB/MC records?
Yes. Parcel owners have the right to inspect the registers and accounts. A committee that refuses access can be reported to the Commissioner of Buildings (COB).
What accounts must the committee keep?
Separate books for the maintenance account and the sinking-fund account, with receipts, payments, invoices, bank statements, arrears records, and audited financial statements presented at each AGM.
Are there official forms for strata management?
Yes. The Strata Management Regulations 2015 prescribe numbered forms for actions like meeting notices, the strata roll format, and recovery notices. Using the correct prescribed form keeps the action legally valid.
Why is good record-keeping important?
Owners and auditors rely on it, the COB can demand it, and the next committee inherits it. Poor records are a common sign of a mismanaged scheme and make disputes and handovers harder to resolve.
How long must strata records be kept?
Financial records and bank statements for the period required by the Regulations; minutes permanently as the legal history of the body; contracts for the duration plus warranty period. Records must be handed over intact at each committee change and at JMB-to-MC transitions.
What happens to records when the committee changes?
They must be formally handed over to the incoming committee, who should sign a receipt for everything transferred. Incomplete handovers cause financial gaps and disputes, so insist on a complete set at every transition.

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