Lodgement of unaudited Financial Statements for a Private Company

Any company that elects to be exempted from audit must lodge its unaudited financial statements together with the following documents to the Registrar :

1. Directors' report;
2. Statement by directors stating whether in their opinion the Financial Statements are in accordance with the applicable accounting standards;
3. Statutory declaration by directors; and
4. Audit Exemption Certificate.

The Unaudited Financial Statements shall be lodge through MBRS Portal. Select 'Unaudited' under 'Disclosure of Financial Statements Audit Status' dropdown.

More information :

1. ​Practice Directive 10/2024 – Qualifying Criteria For Audit Exemption For Certain Private Companies In Malaysia
2. Section 251 - Section 252 Companies Act 2016
3. FAQ Audit Exemption