Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 57

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 4
Chunk 57
---
 Sectors”).

Under the CSA 2024, the
NCII Entities are required to conduct regular risk assessments, audits, report any cybersecurity incidents, and adhere to the code of
practice established by the relevant NCII sector leads. NCII Entities that fail to comply with relevant regulatory requirements and security
measures will face penalties, which can include fines ranging from MYR100,000 to MYR500,000 and/or imprisonment for two to 10 years, depending
on the nature and severity of the offence. The CSA 2024 also mandates licensing requirements for cybersecurity providers. These providers,
regulated under the CSA 2024, offer the necessary services to help businesses manage their cybersecurity risks and fulfill their obligations
under the law.

Communications and
Multimedia Act 1998

The Communications and
Multimedia Act 1998, or the CMA, is the principal legislation in Malaysia which regulates the converging communications and multimedia
industries and for incidental matters related thereto. The CMA generally prohibits the use of network facilities or network services for
the commission of any offense under Malaysian laws, prohibits fraudulent or improper use of network facilities or network services, prohibits
the use and possession of counterfeit access devices, prohibits use of equipment or devices in order to obtain unauthorized access to
any network services, applications services or content applications service and prohibits interception of any communications unless with
lawful authority.

Breach of any of the
provisions in the CMA may render a person liable, upon conviction, to a fine ranging between RM10,000 to RM500,000 or imprisonment term
of 3 months to 5 years, or both.

The CMA is under the
regulatory purview of the Malaysian Communications and Multimedia Commission, or the MCMC.

MCMC Technical Code
on Internet of Things - Security Management and High-Level Functional Architecture

Pursuant to section 95
of the CMA, the MCMC registered and issued the Technical Code on Internet of Things, or the Technical Code, which is the voluntary industry
code sets out the requirements and best practices to ensure network facilities, services and equipment are interoperable and safe.

Compliance with the registered
voluntary Technical Code shall not be mandatory, unless specifically directed by the MCMC according to section 98 and section 99 of the
CMA. Compliance with the Technical Code also acts as a legal defense against any prosecution, action or proceeding of any nature, whether
in a court or otherwise,