KUALA LUMPUR: There were never two versions of the 1Malaysia Development Bhd (1MDB) audit report, but only a draft and a finalised version, the High Court heard.

       The suggestion was made by lead counsel Tan Sri Muhammad Shafee Abdullah during the cross-examination of former auditor-general Tan Sri Dr Madinah Mohamed, 66, in the 1MDB audit tampering trial involving former prime minister Datuk Seri Najib Razak and former 1MDB CEO Arul Kanda Kandasamy here on Wednesday (March 30).

       The witness was questioned on the two versions of the report where she said one was "the original" while the other was an "amended copy".

       Madinah, who was the auditor-general from Feb 20, 2017 to Feb 22, 2019, had previously testified in December last year that she was informed by audit director Datuk Nor Salwani Muhammad that there were two versions of the 1MDB audit report and that Nor Salwani had kept the only original version.

       Muhammad Shafee: There is the final report, there is only one (final report), but there was another report that became a draft which was the one that was given to you in confidence (referring to the copy kept by Nor Salwani).

       Madinah: The one given to me was not the draft but it was the report that was supposed to be tabled to the Public Accounts Committee (PAC) two days later.

       Muhammad Shafee: (You're saying) That earlier report was Version One, I'm saying that is the wrong concept.

       In Madinah's witness statement, she said that the first print was in 2016 but after this was done, the content in the report was changed to omit several paragraphs and it was reprinted for the second time on March 2, 2016.

       The two issues that were omitted from the second version were; an audit finding on 1MDB's audited financial statement in 2014, and the presence of fugitive businessman Low Taek Jho, better known as Jho Low, in a special meeting with 1MDB board of directors.

       Madinah also said that it was during this time that the 1MDB audit report was classified as a secret under the Official Secrets Act 1972, whereby she could not reveal the existence of two versions of the 1MDB audit report to anybody.

       During Wednesday's proceedings, Muhammad Shafee, who represented Najib, suggested that the "first version" of the audit report was merely a draft.

       Muhammad Shafee: I suggest to you, when corrections are made on printed copies with watermarks, and then the corrected version is printed again for submission, the earlier one is deemed to be a draft.

       Madinah: It could be so.

       Najib, 69, is accused of abusing his position to order amendments to the 1MDB final audit report to avoid any action being taken against him while Arul Kanda, 46, is accused of abetting Najib in making the amendments to the report.

       Both men were charged under Section 23(1) of the Malaysian Anti-Corruption Commission (MACC) Act 2009, which provides a jail term of up to 20 years and a fine of no less than five times the amount of gratification or RM10,000, whichever is higher, upon conviction.

       The hearing continues before Justice Mohamed Zaini Mazlan on Thursday (March 31).