Malasiya

Malaysia Statutory Audit Services

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Introduction

Operating a Sendirian Berhad (Sdn Bhd) requires strict adherence to the financial reporting frameworks enforced by the Companies Commission of Malaysia (SSM) and...
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Accounting & Bookkeeping

Documents required

1 .

Certificate of Incorporation issued under Section 17 and corporate secretarial profile from SSM. (Superform/Section 14)

2 .

Complete general ledger, trial balance, and periodic management accounts.

3 .

All bank statements, transaction vouchers, sales invoices, and expense receipts.

4 .

Fixed asset registers and comprehensive inventory listing schedules.

5 .

Previous year audited financial statements and past LHDN tax computations.

6 .

Complete payroll records, EPF contributions, and SOCSO payment summaries.

Highlights & Benefits

Companies Act 2016 Compliance

Ensures corporate financial reporting strictly satisfies the statutory obligations mandated under Section 267 of the Companies Act 2016.

Audit Exemption Assessment

The team evaluates whether specific entities qualify for an audit exemption based on the phased revenue and asset criteria of SSM Practice Directive No. 10/2024.

MOF Auditor Alignment

Audit workflows are coordinated exclusively with independent external auditors licensed and approved by the Ministry of Finance (MOF) to guarantee institutional oversight.

Form e-C Submission Readiness

The compliance stream ensures that finalized audited financial statements are perfectly structured to accompany the annual corporate tax return (Form e-C) for LHDN filing.

Liaison Management

Arnifi serves as the primary technical point of contact for the external auditor, clearing technical accounting queries, retrieving archived vouchers, and handling data presentation.

Process Flow

Audit Requirements Review (1 to 3 days)

Arnifi examines the company’s corporate architecture, transaction footprint, and trading status to establish the required reporting framework (MPERS vs. MFRS) and assess Practice Directive No. 10/2024 exemption eligibility.

Pre-Audit Accounts Preparation (2 to 3 weeks)

The accounting team structures the general ledger, compiles supporting schedules, and finalizes audit-ready draft financial statements to minimize external auditor processing times.

Independent Auditor Engagement (1 to 2 weeks)

Arnifi manages the coordination and appointment of an independent, MOF-approved external auditor to conduct the formal statutory audit fieldwork.

Audit Fieldwork Coordination (3 to 5 weeks)

The appointed external auditor reviews the corporate files. Arnifi manages all documentation pipelines, clarifies transaction anomalies, and resolves technical accounting inquiries on behalf of the company.

Financial Lodgement & Filing (Annually)

Following the auditor's sign-off, the finalized statements are circulated to shareholders and subsequently lodged with SSM and LHDN within the strict statutory deadlines.

FAQs

Are all Malaysian companies required to perform an annual statutory audit?

Generally, yes. Under Section 267 of the Companies Act 2016, active companies must have their accounts audited, though qualifying small private companies may opt for an exemption under SSM Practice Directive No. 10/2024.

Who is authorized to conduct a statutory audit in Malaysia?

Statutory audits must be performed exclusively by an independent, external auditor licensed and approved by the Malaysian Ministry of Finance (MOF).

What is the statutory deadline for lodging audited accounts with SSM?

Audited financial statements must be circulated to shareholders within six months of the financial year-end and officially lodged with SSM within 30 days after that circulation.

Can Arnifi act as the company's statutory auditor?

No. Arnifi coordinates the pre-audit preparation and manages the accounting files, but the formal statutory audit must be executed by a separate, independent MOF-approved auditor.

Terms & Conditions

All annual reporting submissions are bound by strict statutory timelines dictated by SSM and LHDN; any late penalties remain the sole responsibility of the client company.
Coordination services require the systematic, accurate, and timely delivery of all transactional records, bank statements, and operational documentation by the client prior to audit commencement.
Audit pricing is determined independently by the practicing MOF-approved auditor based on corporate asset scale, transaction volume, and industry risk variables.

Pricing Details

Malaysia Statutory Audit Services

Normal service

USD 1,352

Total

USD 1,352

Arnifi Price

USD 1,352

Note: The payment is prepaid.

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Full refund guarantee and no questions asked.

Real Time Dashboard
Never miss a deadline

Compliance calendar integrated in your dashboard

24×7 Operational Support

Round-the-clock support for all clients available every day, any time.

Pricing Details

USD 1,352

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+91 98455 36491

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+44 20 7946 0958

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Malasiya

Malaysia Statutory Audit Services

Scroll to Documents Required

Introduction

Operating a Sendirian Berhad (Sdn Bhd) requires strict adherence to the financial reporting frameworks enforced by the Companies Commission of Malaysia (SSM) and...
Read more

View Overview

Accounting & Bookkeeping

Documents required

1 .

Certificate of Incorporation issued under Section 17 and corporate secretarial profile from SSM. (Superform/Section 14)

2 .

Complete general ledger, trial balance, and periodic management accounts.

3 .

All bank statements, transaction vouchers, sales invoices, and expense receipts.

4 .

Fixed asset registers and comprehensive inventory listing schedules.

5 .

Previous year audited financial statements and past LHDN tax computations.

6 .

Complete payroll records, EPF contributions, and SOCSO payment summaries.