License / Permit / Service Description
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Professional preparation of resolutions for change of auditor and Company Secretarial support services for companies in Malaysia. We assist with reviewing the proposed auditor change, identifying the appropriate corporate approval process, preparing Board Resolutions, Shareholders’ Resolutions, notices, minutes, and supporting statutory documents, coordinating with the outgoing and incoming auditors, and supporting relevant SSM notification or lodgement requirements. Our service is suitable for Sdn. Bhd., Berhad, holding companies, companies undergoing annual audit planning, companies seeking a new audit firm, companies with an auditor resignation, and companies requiring formal corporate documentation for auditor-related changes. Let our team simplify your auditor change process—from initial review and resolution preparation to statutory compliance coordination.
Related Departments / Regulatory Bodies
- Companies Commission of Malaysia (SSM) / Suruhanjaya Syarikat Malaysia
- Corporate Registry System (CRS), where applicable
- Appointed Licensed Company Secretary
- Board of Directors
- Shareholders or Members of the Company
- Outgoing Auditor or Audit Firm
- Incoming Auditor or Audit Firm
- Accountant or Accounting Firm, where applicable
- Securities Commission Malaysia (SC) or Bursa Malaysia, where applicable
License Name ( Bahasa Malayu )
- Pertukaran dan Pelantikan Juruaudit Syarikat
Application Scenarios & Business Necessity
- Company intends to appoint a new auditor or audit firm
- Existing auditor has submitted a resignation notice
- Company requires formal documentation to remove an existing auditor
- Company is dissatisfied with the audit fee, service quality, communication, or turnaround time of the existing auditor
- Company requires a more suitable auditor for its industry, business size, group structure, or reporting needs
- Company is undergoing restructuring, acquisition, investment, financing, or corporate due diligence
- Company requires proper resolutions and records for its auditor appointment or change
- Company requires coordination between directors, shareholders, the outgoing auditor, incoming auditor, accountant, and Company Secretary
- Company has an auditor vacancy that needs to be filled
- Company requires assistance to meet the relevant statutory notification or lodgement requirements
Important Rules & Compliance Standards
- The correct process must be determined based on whether the auditor resigns, is removed, ceases to hold office, or is being replaced after a vacancy.
- The company must comply with the Companies Act 2016, its Constitution where applicable, and the relevant SSM requirements.
- An auditor’s resignation must be made through written notice to the company.
- Where an auditor resigns, the company must submit the required notification and supporting notice to SSM within the applicable statutory timeline.
- Removal of an auditor requires compliance with the special notice procedure, the right of the auditor to make representations, and the required resolution process.
- The incoming auditor must be eligible, appropriately registered or approved, and willing to accept the appointment.
- Relevant Board Resolutions, Shareholders’ Resolutions, meeting notices, minutes, consent letters, resignation letters, and supporting documents may be required.
- Companies should ensure that the change of auditor does not delay the preparation, audit, circulation, or lodgement of Financial Statements.
- Public companies, listed companies, regulated entities, and companies in specialised industries may have additional requirements.
- This service does not include audit work, accounting preparation, tax filing, legal advice, or auditor professional fees unless specifically stated in the quotation.
Compound & Legal Penalties
- Late lodgement fees, compound, or penalty where applicable
- Requirement to rectify or resubmit incomplete auditor-related documents
- Compliance notice or enforcement action by SSM
- Delay in completion of audit, Financial Statements, Annual Return, financing, tender, licensing, or due diligence processes
- Dispute between the company, shareholders, directors, or auditors
- Invalid or challengeable corporate resolution due to improper procedure, notice, or approval
- Possible offence for false, misleading, or incomplete information provided to SSM
- Legal action against the company and/or responsible officers in serious cases of non-compliance
Frequently Asked Question
A change of auditor is the replacement of a company’s existing auditor or audit firm with a new auditor or audit firm.
Common reasons include auditor resignation, high audit fees, service issues, communication problems, audit capacity, independence concerns, or the need for a more suitable audit firm.
No. An accountant prepares or manages the company’s accounts, while an auditor independently reviews the Financial Statements where an audit is required.
The company must first determine the status of the existing auditor and follow the correct corporate approval and statutory process.
The auditor must give written notice to the company. The company must then complete the required notification and supporting lodgement within the applicable timeline.
Yes, but the company must follow the applicable special notice, meeting, resolution, and notification requirements.
Documents may include resignation letters, consent letters, Board Resolutions, Shareholders’ Resolutions, special notices, meeting notices, minutes, and statutory notification documents.
Yes. The incoming auditor should confirm acceptance and must meet the relevant eligibility and registration requirements.
It may. The company should coordinate the change promptly to avoid delays in audit completion and statutory lodgement.
Yes. Conzlab can assist with document coordination, corporate resolution preparation, liaison with relevant parties, and Company Secretarial compliance coordination through the appointed licensed Company Secretary.
Jeffrey Eh Hao Yih , Director
Jeffrey has been providing expert guidance for businesses dealing with ongoing challenges. With his expertise, he aids clients in strategic business planning, streamlining operations, and enhancing productivity. Additionally, Jeffrey offers diverse business technology services to help digitize traditional businesses effectively.