我的 Sdn Bhd Account 要怎样不需审计 ?
我的 Sdn Bhd Account 要怎样不需审计?
审计豁免
SSM 可以豁免公司任命符合标准和条件的审计师 [CA2016 第 267(2) 节]
审计豁免的合格标准
私营公司类别:
(A) 休眠公司
(B) 零收入公司
(C) 符合门槛的公司
Category A - 休眠公司
(a) 自成立以来一直处于休眠状态;或者
(b) 在整个当前和上一个财政年度处于休眠状态。
Category B - 零收入公司
(a) 在本财政年度没有任何收入;和
(b) 在过去 2 个财政年度内没有任何收入;和
(c) 当前和最近两个财政年度的总资产不超过 RM300,000
Category C - 符合门槛的公司
(a) 当前和过去 2 个财政年度的收入不超过 100,000 令吉; 和
(b) 当前和最近两个财政年度的总资产不超过 RM300,000;和
(c) 在当前和最近 2 个财政年度结束时不超过 5 名雇员。
特殊情况
如果在财政年度结束前不迟于 1 个月收到以下人员的书面通知,则需要进行审计
(a) 成员(至少持有 5%)或者
(b) SSM
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