Financial Statements rectification filing with court order application under Companies Act 2016

Applicant shall submit court order to SSM counter.

Next, applicant will receive an email with reference number from SSM to lodge rectified Financial Statements on MBRS portal as follows:

1. Preparation:

1. Install MBRS Preparation Tool (mTool 2.0).
2. Select 'Financial Statement' in submission type on the main page.
3. Click 'Create Filing'.
4. The filing information template will be displayed.
5. Select 'Rectification Filing with Court Order' under 'Application of Submission' dropdown.
6. Fill out the relevant information and generate zip file.

2. Submission:

1. Login to SSM4U.
2. Click 'MBRS' icon.
3. On the mPortal (maker) screen, follow the steps:
   1. Click ‘Rectification Application and Filing Submission’ under ‘Filing Process’ menu.
   2. Select either ‘Standard Rectification’ or ‘Filing Information Rectification’ under ‘Type of Rectification’.
   3. Select ‘Court Order Filing’ under ‘Application of Submission’.
   4. Insert accounting period under ‘Start Date' and ‘End Date’ column.
   5. Complete the reason(s) for rectification.
   6. Fill out lodgement reference number.
   7. Upload court order and Rectified Financial Statements (XBRL zip file).
4. On the mPortal (lodger) screen, follow the steps:
   1. Click 'Approval Management' under 'Administrator' menu.
   2. Click ‘Rectify Filing Approval’.
   3. Enter ID and pin number for digital signature (Post Digicert).
   4. Click 'Do Lodgement'.
   5. Make payment.

Fee:

1. Rectification Application: RM 300.00
2. Lodgement of Financial Statement :
   1. Private Company:
      1. Unaudited Financial Statement: RM 20.00
      2. Audited Financial Statement: RM 50.00
   2. Public Company:
      1. Audited Financial Statement: RM 200.00
   3. Foreign Company:
      1. Financial Statement: RM 200.00

More information:

1. MBRS 2.0 User Manual (mTool) - Financial Statements Companies Act 2016
2. MBRS 2.0 User Manual (mPortal) - Upload & Submission
3. Section 602 Companies Act 2016
4. Companies Regulations 2017