{"id":5181,"date":"2025-03-03T15:08:41","date_gmt":"2025-03-03T15:08:41","guid":{"rendered":"https:\/\/poshcorporate.com\/?p=5181"},"modified":"2026-01-29T08:26:11","modified_gmt":"2026-01-29T08:26:11","slug":"audit-exemption-a-relief-option-for-malaysian-businesses","status":"publish","type":"post","link":"https:\/\/poshcorporate.com\/cn\/audit-exemption-a-relief-option-for-malaysian-businesses\/","title":{"rendered":"\u5ba1\u8ba1\u8c41\u514d\uff1a\u9a6c\u6765\u897f\u4e9a\u4f01\u4e1a\u7684\u5408\u89c4\u51cf\u8d1f\u9009\u9879"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5181\" class=\"elementor elementor-5181\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-671ef218 e-flex e-con-boxed e-con e-parent\" data-id=\"671ef218\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4aaaa43e elementor-widget elementor-widget-text-editor\" data-id=\"4aaaa43e\" data-element_type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t<style>.elementor-element-4aaaa43e{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e0eb19 elementor-widget elementor-widget-text-editor\" data-id=\"2e0eb19\" data-element_type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u4f01\u4e1a\u7684\u5408\u89c4\u8981\u6c42\u5f80\u5f80\u8017\u65f6\u4e14\u6210\u672c\u9ad8\u6602\uff0c\u5c24\u5176\u662f\u5bf9\u4e2d\u5c0f\u4f01\u4e1a\uff08SMEs\uff09\u800c\u8a00\u3002\u4e3a\u4e86\u51cf\u8f7b\u8fd9\u4e9b\u8d1f\u62c5\uff0c\u9a6c\u6765\u897f\u4e9a\u516c\u53f8\u59d4\u5458\u4f1a\uff08SSM\uff09\u5df2\u4fee\u8ba2\u300a\u5b9e\u52a1\u6307\u5f1510\/2024\u300b\uff0c\u5e76\u5c06\u4e8e2025\u5e741\u67081\u65e5\u6b63\u5f0f\u751f\u6548\u3002\u8fd9\u4e00\u66f4\u65b0\u5927\u5e45\u6269\u5927\u4e86\u5ba1\u8ba1\u8c41\u514d\u7684\u9002\u7528\u8303\u56f4\uff0c\u4f7f\u66f4\u591a\u7684\u79c1\u4eba\u516c\u53f8\u80fd\u591f\u964d\u4f4e\u5408\u89c4\u6210\u672c\uff0c\u540c\u65f6\u4fdd\u6301\u8d22\u52a1\u900f\u660e\u5ea6\u3002<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>\u5bf9\u4e8e\u8003\u8651\u7533\u8bf7\u5ba1\u8ba1\u8c41\u514d\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u4e86\u89e3\u65b0\u7684\u8d44\u683c\u6807\u51c6\u3001\u5408\u89c4\u8981\u6c42\u53ca\u51b3\u7b56\u6d41\u7a0b\u81f3\u5173\u91cd\u8981\u3002<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:heading {\"level\":1} --><\/p>\n<p class=\"wp-block-heading\"><strong>1. \u5ba1\u8ba1\u8c41\u514d\u6846\u67b6\u7684\u6f14\u53d8<\/strong><\/p>\n<p><!-- \/wp:heading --><!-- wp:paragraph --><\/p>\n<p>\u9a6c\u6765\u897f\u4e9a\u4e8e2017\u5e748\u67084\u65e5\u9996\u6b21\u63a8\u51fa\u5ba1\u8ba1\u8c41\u514d\u653f\u7b56\uff0c\u5373\u300a\u5b9e\u52a1\u6307\u5f153\/2017\u300b\uff0c\u65e8\u5728\u5e2e\u52a9\u5fae\u578b\u53ca\u5c0f\u578b\u4f01\u4e1a\u964d\u4f4e\u5408\u89c4\u6210\u672c\u3002\u7136\u800c\uff0c\u4e3a\u4e86\u63d0\u9ad8\u9002\u7528\u6027\uff0cSSM \u4e8e2024\u5e7412\u670816\u65e5\u4fee\u8ba2\u6846\u67b6\uff0c\u5e76\u5728\u300a\u5b9e\u52a1\u6307\u5f1510\/2024\u300b\u4e2d\u63d0\u9ad8\u95e8\u69db\u3002<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u65b0\u5ba1\u8ba1\u8c41\u514d\u6846\u67b6\u4ec5\u9002\u7528\u4e8e2025\u5e741\u67081\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u52a1\u5e74\u5ea6\u3002\u5982\u679c\u8d35\u516c\u53f8\u7684\u8d22\u653f\u5e74\u5ea6\u622a\u81f312\u670831\u65e5\uff0c\u5219\u9996\u6b21\u9002\u7528\u65b0\u6307\u5f15\u7684\u8d22\u52a1\u62a5\u8868\u5c06\u662f2025\u8d22\u5e74\u7684\u62a5\u8868\uff0c\u53732025\u5e741\u67081\u65e5\u81f312\u670831\u65e5\u671f\u95f4\u7684\u8d22\u52a1\u62a5\u8868\u3002<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>\u6b64\u6b21\u4fee\u8ba2\u4f7f\u9a6c\u6765\u897f\u4e9a\u7684\u4f01\u4e1a\u5408\u89c4\u653f\u7b56\u4e0e\u56fd\u9645\u6807\u51c6\u63a5\u8f68\uff0c\u540c\u65f6\u56de\u5e94\u4e86\u4f01\u4e1a\u5bf9\u8c41\u514d\u6761\u4ef6\u9650\u5236\u8fc7\u4e25\u7684\u62c5\u5fe7\u3002<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p><em>\u6b32\u83b7\u53d6\u6700\u65b0SSM\u5ba1\u8ba1\u8c41\u514d\u6307\u5357\uff0c\u8bf7\u8bbf\u95ee\uff1a \ud83d\udd17 <a href=\"https:\/\/www.ssm.com.my\/Pages\/Legal_Framework\/Audit-Exemption.aspx\" target=\"_blank\" rel=\"noopener\">SSM\u5b98\u65b9\u5ba1\u8ba1\u8c41\u514d\u95e8\u6237\u7f51\u7ad9<\/a><\/em><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:spacer {\"height\":\"30px\"} --><\/p>\n<p class=\"wp-block-spacer\" style=\"height: 30px;\" aria-hidden=\"true\">\u00a0<\/p>\n<p><!-- \/wp:spacer --><!-- wp:heading {\"level\":1} --><\/p>\n<p class=\"wp-block-heading\"><strong>2. \u65b0\u7684\u8d44\u683c\u6807\u51c6<\/strong><\/p>\n<p><!-- \/wp:heading --><!-- wp:paragraph --><\/p>\n<p>\u6839\u636e\u6700\u65b0\u6307\u5357\uff08PD10\/2024\uff09\uff0c\u82e5\u4e00\u95f4\u79c1\u4eba\u516c\u53f8\u5728\u5f53\u524d\u53ca\u7d27\u63a5\u524d\u4e00\u4e2a\u8d22\u52a1\u5e74\u5ea6\u7b26\u5408\u4ee5\u4e0b\u4e09\u9879\u6807\u51c6\u4e2d\u7684\u81f3\u5c11\u4e24\u9879\uff0c\u5373\u53ef\u7533\u8bf7\u5ba1\u8ba1\u8c41\u514d\u3002<br \/><em>\uff08\u6ce8\uff1a\u6839\u636e\u524d\u6307\u5357\uff08PD3\/2017\uff09\uff0c\u516c\u53f8\u5fc5\u987b\u7b26\u5408\u6240\u6709\u4e09\u9879\u6807\u51c6\uff0c\u65b9\u53ef\u7533\u8bf7\u5ba1\u8ba1\u8c41\u514d\u3002\uff09<\/em><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:table --><\/p>\n<table class=\"has-fixed-layout\">\n<tbody>\n<tr>\n<td><strong><u>\u6807\u51c6<\/u><\/strong><\/td>\n<td class=\"has-text-align-center\" data-align=\"center\"><strong><u>\u65e7\u6307\u5f15 (PD3\/2017)<\/u><\/strong><\/td>\n<td class=\"has-text-align-center\" data-align=\"center\"><strong><span style=\"text-decoration: underline;\">\u65b0\u6307\u5f15 (PD10\/2024)<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u5e74\u8425\u4e1a\u989d<\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">\u2264 RM100,000<\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">\u2264 RM3,000,000<\/td>\n<\/tr>\n<tr>\n<td>\u603b\u8d44\u4ea7<\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">\u2264 RM300,000<\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">\u2264 RM3,000,000<\/td>\n<\/tr>\n<tr>\n<td>\u5458\u5de5\u4eba\u6570<\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">\u2264 5 \u4eba<\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">\u2264 30 \u4eba<\/td>\n<\/tr>\n<tr>\n<td>\u9002\u7528\u60c5\u51b5<\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">\u8d22\u52a1\u62a5\u8868\u8d77<br \/>\u59cb\u4e8e\u6216\u65e9\u4e8e2024\u5e7412\u670831\u65e5<sup>(1)<\/sup><\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">\u8d22\u52a1\u62a5\u8868\u8d77<br \/>\u59cb\u4e8e2025\u5e741\u67081\u65e5\u6216\u4e4b\u540e<sup>(1)<\/sup><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><!-- \/wp:table --><!-- wp:quote --><\/p>\n<p class=\"wp-block-quote\"><!-- wp:paragraph --><\/p>\n<p>(1) \u5982\u679c\u8d35\u516c\u53f8\u7684\u8d22\u653f\u5e74\u5ea6\u622a\u81f312\u670831\u65e5\uff0c\u52192024\u5e7412\u670831\u65e5\u7ed3\u675f\u7684\u8d22\u52a1\u62a5\u8868\u9002\u7528\u300a\u5b9e\u52a1\u6307\u5f153\/2017\u300b\u3002\u65b0\u7684\u300a\u5b9e\u52a1\u6307\u5f1510\/2024\u300b\u5c06\u9002\u7528\u4e8e2025\u5e7412\u670831\u65e5\u7ed3\u675f\u7684\u8d22\u52a1\u62a5\u8868\uff0c\u53732025\u5e741\u67081\u65e5\u81f32025\u5e7412\u670831\u65e5\u7684\u8d22\u52a1\u5e74\u5ea6\u3002\u7136\u800c\uff0c\u95e8\u69db\u6807\u51c6\u5c06\u5206\u9636\u6bb5\u5b9e\u65bd\u3002<\/p>\n<p class=\"wp-block-quote\"><!-- \/wp:paragraph --><\/p>\n<p><!-- \/wp:quote --><!-- wp:paragraph --><\/p>\n<p>\u6b64\u5916\uff0c\u975e\u6d3b\u8dc3\u516c\u53f8\uff08\u81ea\u6210\u7acb\u4ee5\u6765\u6216\u6700\u8fd1\u4e24\u4e2a\u8d22\u52a1\u5e74\u5ea6\u672a\u6709\u7ecf\u8425\u6d3b\u52a8\u7684\u516c\u53f8\uff09\u4ea6\u7b26\u5408\u5ba1\u8ba1\u8c41\u514d\u8d44\u683c\u3002<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:spacer {\"height\":\"13px\"} --><\/p>\n<p class=\"wp-block-spacer\" style=\"height: 13px;\" aria-hidden=\"true\">\u00a0<\/p>\n<p><!-- \/wp:spacer --><!-- wp:heading --><\/p>\n<p id=\"tw-target-text\" class=\"wp-block-heading\"><strong><em>\u5206\u9636\u6bb5\u5b9e\u65bd<\/em><\/strong><\/p>\n<p><!-- \/wp:heading --><!-- wp:paragraph --><\/p>\n<p>\u4e3a\u4e86\u786e\u4fdd\u5e73\u7a33\u8fc7\u6e21\uff0c\u8be5\u65b0\u6807\u51c6\u5c06\u5728\u4e09\u5e74\u5185\u5206\u9636\u6bb5\u5b9e\u65bd:<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:table --><\/p>\n<table class=\"has-fixed-layout\">\n<tbody>\n<tr>\n<td>\u5e74\u4efd<\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">2025\u5e74<br \/>(\u7b2c1\u9636\u6bb5)<\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">2026\u5e74<br \/>(\u7b2c2\u9636\u6bb5)<\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">2027\u5e74<br \/>(\u7b2c3\u9636\u6bb5)*<\/td>\n<\/tr>\n<tr>\n<td>\u8d22\u52a1\u671f\u95f4<\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">\u81ea2025\u5e741\u67081\u65e5<br \/>\u6216\u4e4b\u540e\u5f00\u59cb\uff0c<br \/>\u81f32025\u5e7412\u670831\u65e5<\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">\u81ea2026\u5e741\u67081\u65e5<br \/>\u6216\u4e4b\u540e\u5f00\u59cb\uff0c<br \/>\u81f32026\u5e7412\u670831\u65e5<\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">\u81ea2027\u5e741\u67081\u65e5<br \/>\u6216\u4e4b\u540e\u5f00\u59cb<\/td>\n<\/tr>\n<tr>\n<td>\u63d0\u4ea4\u5e74\u4efd<\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">\u4ece2026\u5e741\u67081\u65e5\u5f00\u59cb<\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">\u4ece2027\u5e741\u67081\u65e5\u5f00\u59cb<\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">\u4ece2028\u5e741\u67081\u65e5\u5f00\u59cb<\/td>\n<\/tr>\n<tr>\n<td>\u95e8\u69db\uff1a<br \/>&#8211; \u8425\u4e1a\u989d<br \/>&#8211; \u8d44\u4ea7<br \/>&#8211; \u5458\u5de5\u4eba\u6570<\/td>\n<td class=\"has-text-align-center\" data-align=\"center\"><br \/>RM1,000,000<br \/>RM1,000,000<br \/>10<\/td>\n<td class=\"has-text-align-center\" data-align=\"center\"><br \/>RM2,000,000<br \/>RM2,000,000<br \/>20<\/td>\n<td class=\"has-text-align-center\" data-align=\"center\"><br \/>RM3,000,000<br \/>RM3,000,000<br \/>30<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><!-- \/wp:table --><!-- wp:spacer {\"height\":\"31px\"} --><\/p>\n<p class=\"wp-block-spacer\" style=\"height: 31px;\" aria-hidden=\"true\">\u00a0<\/p>\n<p><!-- \/wp:spacer --><!-- wp:heading {\"level\":1} --><\/p>\n<p class=\"wp-block-heading\"><strong>3. \u516c\u53f8\u5e94\u91c7\u53d6\u7684\u63aa\u65bd<\/strong><\/p>\n<p><!-- \/wp:heading --><!-- wp:image {\"id\":5200,\"sizeSlug\":\"full\",\"linkDestination\":\"none\"} --><\/p>\n<p class=\"wp-block-image size-full\"><img decoding=\"async\" class=\"wp-image-5200\" src=\"https:\/\/poshcorporate.com\/wp-content\/uploads\/2025\/02\/4.png\" alt=\"\" \/><\/p>\n<p><!-- \/wp:image --><!-- wp:paragraph --><\/p>\n<p><em>\u8be6\u7ec6\u6307\u5357\uff1a\ud83d\udd17 <a href=\"https:\/\/www.ssm.com.my\/Pages\/Legal_Framework\/Document\/PD10-2024-Qualifying-Criteria-for-Audit-Exemption-for-Certain-Categories-of-Private-Companies.pdf\" target=\"_blank\" rel=\"noopener\">SSM\u300a\u5b9e\u52a1\u6307\u5f1510\/2024\u300b<\/a><\/em><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:spacer {\"height\":\"30px\"} --><\/p>\n<p class=\"wp-block-spacer\" style=\"height: 30px;\" aria-hidden=\"true\">\u00a0<\/p>\n<p><!-- \/wp:spacer --><!-- wp:heading {\"level\":1} --><\/p>\n<p class=\"wp-block-heading\">4. <strong>\u6211\u4eec\u7684\u89c1\u89e3<\/strong><\/p>\n<p><!-- \/wp:heading --><!-- wp:paragraph --><\/p>\n<p>\u867d\u7136\u5ba1\u8ba1\u8c41\u514d\u80fd\u964d\u4f4e\u5408\u89c4\u6210\u672c\uff0c\u4f46\u4f01\u4e1a\u5e94\u614e\u91cd\u8bc4\u4f30\u5bf9\u8d22\u52a1\u900f\u660e\u5ea6\u3001\u58f0\u8a89\u53ca\u5229\u76ca\u76f8\u5173\u65b9\u5173\u7cfb\u7684\u957f\u671f\u5f71\u54cd\u3002\u9009\u62e9\u5ba1\u8ba1\u8c41\u514d\u9700\u7b26\u5408\u4f01\u4e1a\u7684\u53d1\u5c55\u6218\u7565\u3001\u878d\u8d44\u9700\u6c42\u53ca\u76d1\u7ba1\u4e49\u52a1\u3002<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:heading {\"level\":3} --><\/p>\n<p class=\"wp-block-heading\"><strong>\u5173\u952e\u8003\u8651\u56e0\u7d20\uff1a<\/strong><\/p>\n<p><!-- \/wp:heading --><!-- wp:list --><\/p>\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li>\n<p><strong>\u9075\u5b88MPERS\u53ca\u76d1\u7ba1\u6807\u51c6<\/strong> \u2014\u2014 \u672a\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u4ecd\u9700\u7b26\u5408\u300a\u9a6c\u6765\u897f\u4e9a\u79c1\u4eba\u4f01\u4e1a\u8d22\u52a1\u62a5\u544a\u6807\u51c6\u300b(MPERS)\uff0c\u5e76\u5982\u5b9e\u53cd\u6620\u516c\u53f8\u8d22\u52a1\u72b6\u51b5\u3002<\/p>\n<\/li>\n<!-- \/wp:list-item --><!-- wp:list-item -->\n<li>\n<p><strong>\u5229\u76ca\u76f8\u5173\u65b9\u7684\u671f\u671b\u53ca\u8d22\u52a1\u4fe1\u8a89<\/strong> \u2014\u2014 \u94f6\u884c\u3001\u6295\u8d44\u8005\u53ca\u76d1\u7ba1\u673a\u6784\u53ef\u80fd\u4ecd\u8981\u6c42\u63d0\u4f9b\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\uff0c\u4ee5\u7528\u4e8e\u8d37\u6b3e\u7533\u8bf7\u3001\u878d\u8d44\u6216\u5408\u540c\u7b7e\u7f72\u3002\u5982\u4f01\u4e1a\u9700\u5916\u90e8\u878d\u8d44\uff0c\u5219\u4fdd\u6301\u5ba1\u8ba1\u8bb0\u5f55\u6709\u52a9\u4e8e\u63d0\u5347\u4fe1\u8a89\u3002<\/p>\n<\/li>\n<!-- \/wp:list-item --><!-- wp:list-item -->\n<li>\n<p><strong>\u884c\u4e1a\u76d1\u7ba1\u8981\u6c42<\/strong> \u2014\u2014 \u67d0\u4e9b\u4f01\u4e1a\uff0c\u5c24\u5176\u662f\u6d89\u53ca\u94f6\u884c\u8d37\u6b3e\u3001\u653f\u5e9c\u8d44\u52a9\u6216\u6295\u8d44\u4e49\u52a1\u7684\u4f01\u4e1a\uff0c\u5c3d\u7ba1\u7b26\u5408\u8c41\u514d\u6761\u4ef6\uff0c\u4ecd\u53ef\u80fd\u9700\u7ee7\u7eed\u8fdb\u884c\u8d22\u52a1\u5ba1\u8ba1\u3002<\/p>\n<\/li>\n<!-- \/wp:list-item --><!-- wp:list-item -->\n<li>\n<p><strong>\u900f\u660e\u5ea6\u53ca\u4f01\u4e1a\u8bda\u4fe1<\/strong> \u2014\u2014 \u867d\u7136\u5ba1\u8ba1\u8c41\u514d\u7b80\u5316\u4e86\u5408\u89c4\u7a0b\u5e8f\uff0c\u4f46\u4f01\u4e1a\u4ecd\u9700\u4fdd\u6301\u51c6\u786e\u7684\u8d22\u52a1\u8bb0\u5f55\uff0c\u4ee5\u786e\u4fdd\u826f\u597d\u7684\u516c\u53f8\u6cbb\u7406\u548c\u8fd0\u8425\u6548\u7387\u3002<\/p>\n<\/li>\n<!-- \/wp:list-item --><\/ul>\n<p><!-- \/wp:list --><!-- wp:paragraph --><\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p><em>\u66f4\u591a\u5206\u6790\u8bf7\u53c2\u8003\uff1a<a href=\"https:\/\/theedgemalaysia.com\/node\/738203\" target=\"_blank\" rel=\"noopener\">\u300aThe Edge Malaysia\u300b\u5173\u4e8e\u5ba1\u8ba1\u8c41\u514d\u7684\u6587\u7ae0<\/a><\/em><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:spacer {\"height\":\"18px\"} --><\/p>\n<p class=\"wp-block-spacer\" style=\"height: 18px;\" aria-hidden=\"true\">\u00a0<\/p>\n<p><!-- \/wp:spacer --><!-- wp:heading {\"level\":3} --><\/p>\n<p class=\"wp-block-heading\"><strong>\u4e13\u4e1a\u5efa\u8bae<\/strong><\/p>\n<p><!-- \/wp:heading --><!-- wp:paragraph --><\/p>\n<p>\u4f5c\u4e3a\u60a8\u7684\u53ef\u4fe1\u8d56\u987e\u95ee\uff0c\u6211\u4eec\u5efa\u8bae\u4f01\u4e1a\u5728\u9009\u62e9\u5ba1\u8ba1\u8c41\u514d\u524d\u8fdb\u884c\u6218\u7565\u8bc4\u4f30\uff0c\u4e3b\u8981\u8003\u91cf\uff1a<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:list --><\/p>\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li>\n<p><strong>\u4f01\u4e1a\u7684\u957f\u671f\u76ee\u6807<\/strong> \u2014\u2014 \u5ba1\u8ba1\u8c41\u514d\u662f\u5426\u6709\u52a9\u4e8e\u6216\u963b\u788d\u6269\u5f20\u8ba1\u5212\uff1f<\/p>\n<\/li>\n<!-- \/wp:list-item --><!-- wp:list-item -->\n<li>\n<p><strong>\u5229\u76ca\u76f8\u5173\u65b9\u4fe1\u5fc3<\/strong> \u2014\u2014 \u8fd9\u662f\u5426\u4f1a\u5f71\u54cd\u6295\u8d44\u8005\u3001\u8d37\u6b3e\u673a\u6784\u53ca\u76d1\u7ba1\u673a\u6784\u7684\u4fe1\u4efb\uff1f<\/p>\n<\/li>\n<!-- \/wp:list-item --><!-- wp:list-item -->\n<li>\n<p><strong>\u8fd0\u8425\u53ca\u8d22\u52a1\u6548\u7387<\/strong> \u2014\u2014 \u8c41\u514d\u662f\u5426\u80fd\u6709\u6548\u4f18\u5316\u8d44\u6e90\u914d\u7f6e\uff0c\u540c\u65f6\u7ef4\u6301\u8d22\u52a1\u8bda\u4fe1\uff1f<\/p>\n<\/li>\n<!-- \/wp:list-item --><\/ul>\n<p><!-- \/wp:list --><!-- wp:paragraph --><\/p>\n<p>\u6211\u4eec\u7684\u7a0e\u52a1\u987e\u95ee\u3001\u516c\u53f8\u79d8\u4e66\u53ca\u4e1a\u52a1\u987e\u95ee\u56e2\u961f\u5c06\u4e3a\u60a8\u63d0\u4f9b\u4e13\u4e1a\u6307\u5bfc\uff0c\u786e\u4fdd\u4f01\u4e1a\u5728\u9075\u5b88\u6cd5\u89c4\u7684\u540c\u65f6\uff0c\u6700\u5927\u5316\u5229\u7528\u5ba1\u8ba1\u8c41\u514d\u5e26\u6765\u7684\u4f18\u52bf\u3002<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:spacer {\"height\":\"30px\"} --><\/p>\n<p class=\"wp-block-spacer\" style=\"height: 30px;\" aria-hidden=\"true\">\u00a0<\/p>\n<p><!-- \/wp:spacer --><!-- wp:heading {\"level\":1} --><\/p>\n<p class=\"wp-block-heading\"><strong>5. \u5e38\u89c1\u95ee\u9898\uff08FAQs\uff09<\/strong><\/p>\n<p><!-- \/wp:heading --><!-- wp:details --><\/p>\n<details class=\"wp-block-details\">\n<summary>1. <strong>\u62e5\u6709\u516c\u53f8\u80a1\u4e1c\u7684\u4f01\u4e1a\u662f\u5426\u53ef\u7533\u8bf7\u5ba1\u8ba1\u8c41\u514d\uff1f<\/strong><\/summary>\n<p><!-- wp:paragraph --><\/p>\n<p>\u662f\u7684\uff0c\u53ea\u8981\u7b26\u5408\u8d44\u683c\u6807\u51c6\uff0c\u5373\u4f7f\u516c\u53f8\u6709\u6cd5\u4eba\u80a1\u4e1c\uff0c\u4ecd\u53ef\u7533\u8bf7\u5ba1\u8ba1\u8c41\u514d\u3002<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<\/details>\n<p><!-- \/wp:details --><!-- wp:details --><\/p>\n<details class=\"wp-block-details\">\n<summary>2. <strong>\u7533\u8bf7\u5ba1\u8ba1\u8c41\u514d\u540e\uff0c\u516c\u53f8\u4ecd\u9700\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u5417\uff1f<\/strong><\/summary>\n<p><!-- wp:paragraph {\"placeholder\":\"Type \/ to add a hidden block\"} --><\/p>\n<p>\u9700\u8981\uff0c\u516c\u53f8\u4ecd\u9700\u7f16\u5236\u5e76\u63d0\u4ea4\u672a\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\uff0c\u5e76\u572830\u5929\u5185\u5411SSM\u62a5\u5907\u3002<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:spacer {\"height\":\"19px\"} --><\/p>\n<p class=\"wp-block-spacer\" style=\"height: 19px;\" aria-hidden=\"true\">\u00a0<\/p>\n<p><!-- \/wp:spacer --><\/p>\n<\/details>\n<p><!-- \/wp:details --><!-- wp:details --><\/p>\n<details class=\"wp-block-details\">\n<summary>3. <strong>\u4f01\u4e1a\u662f\u5426\u9700\u8981\u6b63\u5f0f\u7533\u8bf7\u5ba1\u8ba1\u8c41\u514d\uff1f<\/strong><\/summary>\n<p><!-- wp:paragraph {\"placeholder\":\"Type \/ to add a hidden block\"} --><\/p>\n<p>\u65e0\u9700\u6b63\u5f0f\u7533\u8bf7\u3002\u53ea\u8981\u7b26\u5408\u8d44\u683c\u6807\u51c6\uff0c\u4f01\u4e1a\u5373\u53ef\u81ea\u52a8\u83b7\u5f97\u8c41\u514d\u3002\u5efa\u8bae\u8058\u8bf7\u4e13\u4e1a\u516c\u53f8\u79d8\u4e66\u6216\u4f1a\u8ba1\u5e08\u8fdb\u884c\u8bc4\u4f30\u3002<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<\/details>\n<p><!-- \/wp:details --><!-- wp:details --><\/p>\n<details class=\"wp-block-details\">\n<summary>4.<strong>\u5ba1\u8ba1\u8c41\u514d\u662f\u5426\u5f71\u54cd\u4f01\u4e1a\u7684\u7eb3\u7a0e\u4e49\u52a1\uff1f<\/strong><\/summary>\n<p><!-- wp:paragraph {\"placeholder\":\"Type \/ to add a hidden block\"} --><\/p>\n<p>\u4e0d\u5f71\u54cd\u3002\u4f01\u4e1a\u4ecd\u9700\u9075\u5b88\u7a0e\u52a1\u6cd5\u89c4\uff0c\u63d0\u4ea4\u62a5\u7a0e\u8868\uff0c\u5e76\u5728\u7a0e\u52a1\u5c40\uff08LHDN\uff09\u8981\u6c42\u65f6\u63d0\u4f9b\u8d22\u52a1\u62a5\u8868\u3002<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph {\"placeholder\":\"Type \/ to add a hidden block\"} --><\/p>\n<p><strong>\u7a0e\u52a1\u6307\u5357\uff1a<\/strong> <a href=\"https:\/\/www.ssm.com.my\/Pages\/Forms\/DispForm.aspx?ID=14378\" target=\"_blank\" rel=\"noopener\">LHDN\u6240\u5f97\u7a0e\u6307\u5357<\/a><\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<\/details>\n<p><!-- \/wp:details --><!-- wp:details --><\/p>\n<details class=\"wp-block-details\">\n<summary>5.<strong>\u5982\u4f55\u8ba1\u7b97\u7b26\u5408\u8d44\u683c\u7684\u5458\u5de5\u4eba\u6570\uff1f<\/strong><\/summary>\n<p><!-- wp:list --><\/p>\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li>\n<p>\u5458\u5de5\u4eba\u6570\u57fa\u4e8e\u8d22\u5e74\u7ed3\u675f\u65f6\u7684\u5168\u804c\u5458\u5de5\u4eba\u6570\u8ba1\u7b97\u3002<\/p>\n<\/li>\n<!-- \/wp:list-item --><\/ul>\n<p><!-- \/wp:list --><!-- wp:list --><\/p>\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li>\n<p><strong>\u5168\u804c\u5458\u5de5\u5b9a\u4e49\uff1a<\/strong><!-- wp:list --><\/p>\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li>\n<p>\u6bcf\u5929\u5de5\u4f5c\u4e0d\u5c11\u4e8e6\u5c0f\u65f6\uff0c\u6bcf\u6708\u81f3\u5c11\u5de5\u4f5c20\u5929\uff0c\u6216\u6bcf\u6708\u5de5\u4f5c\u81f3\u5c11120\u5c0f\u65f6\u3002<\/p>\n<\/li>\n<!-- \/wp:list-item --><!-- wp:list-item -->\n<li>\n<p>\u5305\u62ec\u672c\u5730\u3001\u5916\u7c4d\u53ca\u5408\u7ea6\u5458\u5de5\uff0c\u4ee5\u53ca\u8bd5\u7528\u671f\u5458\u5de5\u3002<\/p>\n<\/li>\n<!-- \/wp:list-item --><!-- wp:list-item -->\n<li>\n<p>\u4e0d\u5305\u62ec\u516c\u53f8\u8463\u4e8b\u517c\u5168\u804c\u5458\u5de5\u3001\u80a1\u4e1c\u517c\u5168\u804c\u5458\u5de5\u3001\u65e0\u85aa\u6216\u9886\u53d6\u4e0d\u56fa\u5b9a\u85aa\u8d44\u7684\u5bb6\u5c5e\u6216\u670b\u53cb\u3002<\/p>\n<\/li>\n<!-- \/wp:list-item --><\/ul>\n<p><!-- \/wp:list --><\/p>\n<\/li>\n<!-- \/wp:list-item --><\/ul>\n<p><!-- \/wp:list --><\/p>\n<\/details>\n<p><!-- \/wp:details --><!-- wp:spacer {\"height\":\"30px\"} --><\/p>\n<p class=\"wp-block-spacer\" style=\"height: 30px;\" aria-hidden=\"true\">\u00a0<\/p>\n<p><!-- \/wp:spacer --><!-- wp:heading {\"level\":1} --><\/p>\n<p class=\"wp-block-heading\"><strong>6. \u7ed3\u8bba<\/strong><\/p>\n<p><!-- \/wp:heading --><!-- wp:paragraph --><\/p>\n<p>\u5ba1\u8ba1\u8c41\u514d\u4e3a\u9a6c\u6765\u897f\u4e9a\u79c1\u4eba\u516c\u53f8\u63d0\u4f9b\u4e86\u964d\u4f4e\u5408\u89c4\u6210\u672c\u7684\u673a\u4f1a\uff0c\u540c\u65f6\u4fdd\u6301\u76d1\u7ba1\u900f\u660e\u5ea6\u3002\u7136\u800c\uff0c\u4f01\u4e1a\u5e94\u614e\u91cd\u8bc4\u4f30\u81ea\u8eab\u7684\u8d22\u52a1\u62a5\u544a\u4e49\u52a1\u53ca\u957f\u671f\u53d1\u5c55\u76ee\u6807\u3002<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>\u4e3a\u786e\u4fdd\u987a\u5229\u8fc7\u6e21\u5e76\u7b26\u5408\u6cd5\u89c4\u8981\u6c42\uff0c\u6211\u4eec\u5f3a\u70c8\u5efa\u8bae\u4f01\u4e1a\u54a8\u8be2\u4e13\u4e1a\u7684\u516c\u53f8\u79d8\u4e66\u3001\u7a0e\u52a1\u987e\u95ee\u6216\u4e1a\u52a1\u987e\u95ee\u3002\u66f4\u591a\u4fe1\u606f\u8bf7\u8bbf\u95ee<em><a href=\"https:\/\/www.ssm.com.my\/Pages\/Legal_Framework\/Audit-Exemption.aspx\" target=\"_blank\" rel=\"noopener\">SSM\u5b98\u65b9\u5ba1\u8ba1\u8c41\u514d\u8baf\u606f\u7ad9<\/a>.<\/em><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Regulatory compliance can be both time-consuming and costly for businesses, especially small and medium-sized enterprises (SMEs). To alleviate these burdens, the Companies Commission of Malaysia (SSM) has revised the audit exemption framework under Practice Directive 10\/2024, effective 1 January 2025. This update significantly expands eligibility, allowing more private companies to benefit from reduced compliance costs [&hellip;]<\/p>","protected":false},"author":4,"featured_media":5802,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[21,18,14],"tags":[],"class_list":["post-5181","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-analysis","category-advisory","category-company-secretary"],"acf":[],"_links":{"self":[{"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/posts\/5181","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/comments?post=5181"}],"version-history":[{"count":10,"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/posts\/5181\/revisions"}],"predecessor-version":[{"id":6222,"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/posts\/5181\/revisions\/6222"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/media\/5802"}],"wp:attachment":[{"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/media?parent=5181"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/categories?post=5181"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/tags?post=5181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}