Companies Commission of Malaysia (SSM) issued a practice directive on 4 August 2017: The company fulfill any one of the criteria stated below will be qualified for audit exemption: | |||||||||||||||||||||||||||||||||
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This exemption will not be applicable to an exempt private company which has chosen to lodge a certificate relating to its status as an exempt private company to the Registrar pursuant to section 260 of the Companies Act 2016. | |||||||||||||||||||||||||||||||||
SSM Original Practice Directive: | |||||||||||||||||||||||||||||||||
https://www.ssm.com.my/Pages/Legal_Framework/PDF%20Tab%202/pd3_2017-qualifying_criteria_for_audit_eemption_for_certain_categories_of_private_companies_0.pdf | |||||||||||||||||||||||||||||||||