Audit Guide for Malaysian Companies

Q: How much does an audit cost?

It depends on your company's size and complexity. Talk to Hoong Dai and we will help you get a clear quote from a suitable auditor.

An audit gives independent assurance that your company's financial statements are true and fair. For most Malaysian companies it is a legal requirement — and, handled well, a chance to strengthen your controls and credibility. Here's what to expect.审计为你公司的财务报表提供独立的鉴证,确认其真实与公允。对多数马来西亚公司而言这是法律要求 —— 处理得当,也是强化内部控制与公信力的机会。以下是你该了解的。

1What a statutory audit is什么是法定审计

A statutory audit is an independent examination of your company's financial statements by a licensed external auditor. The auditor gives a professional opinion on whether the accounts show a true and fair view and are free from material misstatement. Under the Companies Act 2016, most Sdn Bhd must be audited every year.法定审计是由持牌的外部审计师,对公司财务报表进行独立审查。审计师就账目是否真实与公允、有无重大错误陈述,给出专业意见。依据《2016 年公司法》,多数 Sdn Bhd 每年都须审计。

Only an approved company auditor licensed by the Malaysian Institute of Accountants (MIA) may sign a statutory audit — a bookkeeper or company secretary cannot. Hoong Dai is not an audit firm; we prepare your accounts to an audit-ready standard and coordinate the audit with a licensed auditor for you.只有由马来西亚会计师公会(MIA)核准的持牌审计师才能签署法定审计 —— 记账员或公司秘书不可。宏徕并非审计事务所;我们会把你的账目做到可审计的标准,并代你对接持牌审计师。

2Do you need an audit?你需要审计吗?

Most private companies must be audited, but some are exempt under SSM's updated criteria (for financial years beginning on or after 1 January 2025). There are two routes to exemption:多数私人公司都须审计,但部分依 SSM 更新后的准则(适用于 2025 年 1 月 1 日或之后开始的财政年)可获豁免。豁免有两条途径:

💤Dormant company休眠公司

Dormant since incorporation, or throughout the current and immediately preceding financial year.自成立起、或于本财政年及紧接的上一财政年内均处于休眠。

📊Within the size limits符合规模门槛

Meets at least two of three limits — turnover, total assets and employees — for the current and past two financial years.在本财政年及过去两个财政年,符合营业额、总资产、雇员人数当中至少两项门槛。

The size limits are being raised in phases:规模门槛正分阶段调高:

Financial year财政年	Turnover营业额	Total assets总资产	Employees雇员
FY 2025	≤ RM1,000,000	≤ RM1,000,000	≤ 10
FY 2026	≤ RM2,000,000	≤ RM2,000,000	≤ 20
FY 2027 onward2027 年起	≤ RM3,000,000	≤ RM3,000,000	≤ 30

Exemption does not apply to public companies, subsidiaries of public companies, or companies that have lodged an exempt private company (EPC) certificate. Exempt companies still must prepare and file full unaudited financial statements with SSM. Not sure if you qualify? We'll check for you.豁免不适用于公众公司、公众公司的子公司,或已呈交 EPC(豁免私人公司)证明的公司。获豁免的公司仍须编制并向 SSM 呈交完整的未经审计财务报表。不确定是否符合?我们可为你核查。

3The audit process审计流程

Planning & risk assessment规划与风险评估The auditor gets to know your business, identifies higher-risk areas, and sets a materiality threshold (the RM level at which an error matters).审计师了解你的业务、找出较高风险的区域,并设定重要性门槛(错误达到多少金额才算重要)。
Fieldwork & testing实地查核与测试They test samples of transactions, confirm bank balances directly with banks, observe the year-end stock-take, inspect fixed assets, and check that internal controls work.抽样测试交易、直接向银行核对余额、观察年终盘点、检查固定资产,并测试内部控制是否有效。
Reporting & opinion出具报告与意见The auditor issues an opinion: an unqualified (clean) opinion if the accounts are accurate and follow the standards, or a qualified opinion if there are disagreements or limitations. The signed report is tabled and filed with SSM.审计师出具意见:账目准确且符合准则则为无保留(清洁)意见;若存在分歧或限制则为保留意见。签署后的报告会提呈并向 SSM 呈交。

4Documents the auditor needs审计所需文件

A smooth audit starts with complete records. Typically the auditor will ask for:顺畅的审计从齐全的记录开始。审计师通常会要求:

Trial balance and general ledger试算表与总账
Bank statements and reconciliations银行月结单与银行往来调节表
Sales invoices and supplier bills销售发票与供应商账单
Payment vouchers and supporting evidence付款凭单与佐证文件
Fixed-asset register固定资产登记册
Board meeting minutes and resolutions董事会会议记录与决议
Last year's audited financial statements上年度经审计财务报表

Most of these overlap with everyday bookkeeping — see our Accounting Documents Checklist to get organised early.这些大多与日常记账重叠 —— 可参考我们的会计文件清单提早整理。

5Timeline & deadlines时间与期限

A typical SME audit takes about 4 to 12 weeks from planning to the signed report, with onsite fieldwork usually lasting one to two weeks. Start early so the audit is ready before your filing deadline.一般中小企业审计从规划到签署报告约需 4 至 12 周,实地查核通常一至两周。请提早开始,让审计在呈交期限前完成。

Key deadline: audited financial statements must be lodged with SSM within 30 days of your AGM. Late filing carries penalties under the Companies Act 2016 (fines up to RM50,000, and directors can be personally liable).关键期限:经审计财务报表须在股东常年大会(AGM)后 30 天内向 SSM 呈交。逾期在《2016 年公司法》下会有罚则(罚款最高 RM50,000,董事可能须承担个人责任)。

6Choosing an audit firm如何选择审计事务所

When you appoint an auditor, look for:委任审计师时,留意以下几点:

Licensing & credentials —牌照与资历 —— a valid practising licence and MIA approval are non-negotiable.有效执业执照与 MIA 核准是基本要求。
Industry experience —行业经验 —— a firm that knows your sector understands its risks and rules.熟悉你行业的事务所更了解相关风险与规定。
Reputation & references —口碑与推荐 —— ask for references from similar-sized clients.向规模相近的客户索取推荐。
Technology & data security —技术与数据安全 —— modern audit tools and proper data protection.采用现代审计工具并妥善保护数据。
Clear fees & scope —清楚的收费与范围 —— a transparent quote and defined scope of work.报价透明、工作范围明确。

Red flags: can't explain their fees, no professional affiliation, vague on data security, or poor communication. Choose value and fit over the lowest price.警讯:说不清收费、无专业会员资格、对数据安全含糊、沟通不畅。选择价值与契合度,而非一味最低价。

Hoong Dai works with established, MIA-approved auditors and can introduce and coordinate the right one for your business.宏徕与信誉良好、MIA 核准的审计师合作,可为你的业务引荐并对接合适人选。

7Frequently asked questions常见问题

Is an audit compulsory for my Sdn Bhd?我的 Sdn Bhd 一定要审计吗?

For most, yes, every year under the Companies Act 2016. Some small or dormant companies qualify for exemption under SSM's updated criteria — but they still file unaudited accounts.多数须每年审计(《2016 年公司法》)。部分小型或休眠公司依 SSM 更新准则可获豁免 —— 但仍须呈交未经审计的账目。

Can Hoong Dai audit my company?宏徕可以帮我公司审计吗?

An audit must be signed by an independent MIA-approved auditor, so we don't sign audits ourselves. What we do is prepare your accounts to an audit-ready standard and coordinate the audit with a licensed auditor — so it runs smoothly.审计必须由独立、MIA 核准的审计师签署,因此我们不亲自签署审计。我们做的是把账目做到可审计标准,并代你对接持牌审计师 —— 让流程顺畅。

What is a "qualified opinion"?什么是「保留意见」?

It means the auditor found a disagreement or a limitation in the evidence. A clean "unqualified" opinion is the goal — good records make that far more likely.表示审计师发现了分歧或证据受限。目标是「无保留(清洁)意见」—— 记录齐全能大大提高达成机会。

How long does an audit take?审计需时多久?

Usually 4 to 12 weeks. Plan ahead so the signed report is ready to file with SSM within 30 days of your AGM.通常 4 至 12 周。请提早规划,让签署报告能在 AGM 后 30 天内向 SSM 呈交。

How much does an audit cost?审计费用是多少?

It depends on your company's size and complexity. Talk to us and we'll help you get a clear quote from a suitable auditor.视公司规模与复杂度而定。欢迎洽谈我们,协助你向合适的审计师取得清楚报价。

Make your next audit painless让下一次审计更轻松

We keep your accounts audit-ready all year, prepare the audit file, and coordinate with an approved auditor — so you meet every deadline without the stress.我们全年把账目保持在可审计状态、准备审计档案,并对接核准审计师 —— 让你从容赶上每个期限。

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Note: This guide is general information, current as of 2026, and not audit, accounting or legal advice. Audit requirements, exemption thresholds and deadlines can change and depend on your circumstances. A statutory audit must be performed by an independent approved auditor. Please speak with us before deciding.说明:本指南为一般资讯,内容截至 2026 年,并非审计、会计或法律意见。审计要求、豁免门槛与期限会有变动,并视个别情况而定。法定审计须由独立的核准审计师执行。决定前请先与我们联系。