Cap 232 refers to the Companies Act of 1965 in Malaysia, which governs the registration, regulation, and dissolution of companies. It provides a legal framework for corporate operations, ensuring compliance with statutory requirements and protecting the rights of shareholders and creditors. The Act outlines various types of companies, including private and public entities, and details the responsibilities of directors and officers. It also addresses issues such as financial reporting, corporate governance, and the rights of minority shareholders, promoting transparency and accountability within the corporate sector.