IPO On Hold? Should You Stay on MPERS or Move to MFRS Now
Short answer: it depends on how real your listing plan is. If you intend to list within the…
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Transitioning from MPERS to MFRS: Critical Considerations for Hotel Developers in Malaysia
Introduction Switching from the Malaysian Private Entities Reporting Standard (MPERS) to the Malaysian Financial Reporting Standard (MFRS) is a strategic move for…
MFRS vs. MPERS in Malaysia: Key Differences, How to Choose, and Impacts
Introduction Choosing the right accounting framework—MFRS (Malaysian Financial Reporting Standards) or MPERS (Malaysian Private Entities Reporting Standard)—is a critical decision…
Sustainability Reporting and ESG: Trends for Malaysian Businesses
In today’s competitive business landscape, sustainability and corporate responsibility are no longer optional. For Malaysian companies, robust sustainability…
Understanding the Revised ISA 600 in Malaysia: Key Changes and Implications
The International Standard on Auditing (ISA) 600, “Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)”, has…
Are financial statements required for audit-exempt companies?
On 16 December 2024, the Companies Commission of Malaysia (“SSM”) issued a new Practice Directive No. 10/2024 –…
Proposed New Audit Exemption Criteria for Private Companies in Malaysia
The Companies Commission of Malaysia (SSM) has recently proposed new audit exemption criteria for private companies where the…
Types of Audit Sampling Methods (ISA 530 Audit Sampling)
Auditor is responsible to design and perform audit procedures to obtain sufficient appropriate audit evidence to be able…
Types of audit opinion
What is an Auditor’s Opinion? An auditor’s opinion is a formal statement made by an auditor concerning a…
What are the responsibilities on frauds and what are the basic audit documentations relate to frauds?
What is fraud? Fraud refers to deceptive or dishonest activities carried out within an organisation by employees, management,…
ISQM 1 Component : The Firm’s Risk Assessment Process
The firm’s risk assessment process is new to ISQM 1 which is also a key change from extant ISQC…
ISQM 1 Component : Governance and Leadership
Governance and leadership is of paramount importance to quality management as it affects the perception received from its…