When Is the Audit Due Date?

The financial statements of a company are due for audit under Section 258 (1) of the Companies Act, 2016 that a private company shall circulate its audited financial statements to its members within 6 months from the end of its year end, and lodge the financial statements to the Companies Commission of Malaysia (SSM) subsequently.

Penalties will be imposed by SSM in cases of late filing of accounts.

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