Malaysia Hotline: +603- 2141 8908
Section 167 of the CA requires
every company and the directors and managers thereof to keep such accounting
and other records that would enable true and fair profit and loss accounts and
balance sheets to be prepared from time to time. These accounts must be
prepared in accordance with the approved accounting standards.
As required under section 169 of
the CA, these accounts must be tabled at the AGM. For the company’s first
accounts, it must be laid within 18 months after its incorporation. Subsequent
accounts must be tabled in every calendar year at an interval of not more than
15 months. The accounts must be made up for the period since the preceding
account to a date of not more than six (6) months before the date of the AGM.
Every sdn bhd company is required
by the Companies Act 1965 to appoint an approved auditor for their companies.
Whether active or not, large or
small, all companies must have its accounts audited by the auditors every year
before the Annual General Meeting (AGM). The shareholders shall then adopt and
approve the audited accounts (audited financial statements) during the AGM.
All enterprises (sole
proprietors) or partnership are NOT required by Business Registration Act to
appoint auditors to audit their accounts.
Contact us
If you have further queries, please contact Tannet
24 hours Malaysia hotline：603-21418908;
24 hours Hong Kong hotline：852-27837818;
24 hours Hong Kong hotline：86-755- 36990589;
Email: mytannet@gmail.com
TANNET GROUP : http://www.tannet-group.net, http://en.tannet.com.my