Arul Kanda Kandasamy has been arrested by the MACC.

The former 1MDB CEO was arrested shortly after arriving at the commission's headquarters in Putrajaya at around 10am today for questioning.

Decked in a black cap, light blue shirt and backpack, Arul Kanda smiled at the press as he made his way into the building.

Arul Kanda was summoned by the MACC today over the alleged tampering of the auditor-general's 1MDB report.

Also spotted at the commission's headquarters was former chief secretary to the government Ali Hamsa.

Both Arul Kanda and Ali were involved in discussions with the auditor-general's office before the publication of the 1MDB audit report.

The previous BN administration had sealed the report under the Official Secrets Act 1972 upon its release, but it later declassified Pakatan Harapan assumed federal control in May.

The report was missing key details about 1MDB, but certain sections corroborated the US Department of Justice's claims of misappropriation in the sovereign investment fund.

Charges tomorrow

According to the MACC, Arul Kanda and former prime minister Najib Abdul Razak will be charged over the tampering tomorrow.

The move comes just over two weeks after auditor-general Madinah Mohamad claimed that Najib and Arul Kanda were involved in the tampering of the 1MDB audit report between February and March 2016.

Najib is alleged to have been ordered deletions of paragraphs that contained two versions of 1MDB's 2014 financial statements.

Arul Kanda is alleged to have met with the National Audit Department's 1MDB team on Feb 24, Feb 25 and March 1, 2016, when revisions to the audit report were made.

A MACC source previously told Malaysiakini that the duo might be charged under Section 23 of the MACC Act 2009, as there was an element of gratification, albeit non-monetary.

Although the charge is under Section 23, the punishment under Section 24 of the same act accords a sentence of 20 years' jail and a fine of RM10,000 or five times the amount of gratification.