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Formation of Secretarial and Auditing Firm

The qualification and experience are required for secretarial and auditing firm license as follows:


Minimum Qualification

•   Sijil Pelajaran Malaysia or equivalent (Credit in Bahasa Malaysia or English).


The applicant is required to have relevant work experience in company law or company secretarial practice.

•          Sijil Pelajaran Malaysia / Sijil Tinggi Pelajaran Malaysia with 5 years of work experience; or

•          Holders of a Certificate (in the fields of law, company secretarial practice, management, business administration or accounting) with 3 years of work experience; or

•          Holders of a diploma (in the fields of Law, Company Secretarial Practice, Management, Business Administration or Accounting) with 2 years of work experience; or

•          Holders of a degree (in the fields of Law, Company Secretarial Practice, Management, Business Administration or Accounting) with 1 years of work experience.

•          Written Test & Interview

•          The applicant will have to sit for a written test and attend an interview where he will be assessed on his knowledge in the company law and regulations, company secretarial practices, Practice Notes and Code of Ethics for Company Secretaries issued by SSM.


Legal Requirements

Under the Companies Act 1965 (CA 65), every company shall have one or more company secretaries having the following qualifications:

•          A member of a professional body or any other body which has been prescribed by the Hon. Minister of Domestic Trade, Cooperative & Consumerism and gazette under section 139A (a) CA 65; or

•          Licensed by the Registrar of Companies under section 139A (b) CA 65.Under section 139A, any person who contravenes the above requirement  acting as a secretary of a company shall be liable to a penalty not exceeding  five thousand ringgit.


Any individual interested to become a company secretary but not having qualification under section 139A (a) CA 65 can submit their application under section 139B CA 65 to be licensed under section 139A (b) CA 65 with the   following requirements:

Application for company secretary license

License Application Procedures


Audit Licensing Requirement

Effective 1st January 2006 the Ministry of Finance (MOF) has further amended the audit licensing requirements.  The new requirements are as follows:-

1.   Applicants must possess three (3) years of continuous relevant and sufficient                                         audit experience; and

2.   Applicants must have attended the Public Practice Programme organized by the Institute prior to the submission of the application.

For applicants who possess the relevant audit experience but are no longer in the audit field, at the point of submission, he/she must :-

(i)   Possess three (3) years of continuous audit experience in the time period off our

(ii) years before submission of the application; and

(iii)  Have attended the Public Practice Programme organized by the Institute.

The three (3) years of continuous experience as mentioned above must be post membership of the Institute.  The existing requirements to apply for the audit licence whereby applicants must be members of the Institute registered as a “Chartered Accountant” and applicants must hold valid practicing certificate as a “Chartered Accountant” still remains.

For more information on the audit license’s application, please visit Jabatan Akauntan Negara websitewww.anm.gov.my or you can contact:


Jabatan Akauntan Negara Malaysia

Unit Kemajuan Profesyen

Bahagian Pembangunan Perakaunan dan Pengurusan

Kompleks Kementerian Kewangan

No.1, Persiaran Perdana

Presint 2, 62594 Putrajaya


General line       : 03-88821000
Fax                     : 03-8882 1088/1042
Name                 : Pn. Sh. Saidtul Fazilah Bt. S. Azman
Tel                      : 03-8882 1118
E-mail                : sfazilah@anm.gov.my


Name                 : Cik. Norbahriah Binti Baharin
Tel                      : 03-8882 1172
E-mail                : norbahriah.baharin@anm.gov.my


Name                 : Pn. Azlin Bte Md. Isa
Tel                      : 03-8882 1195/1053
E-mail                : azlinisa@anm.gov.my

Please Click This Link for Further Details http://www.ssm.com.my/en/ls/application

Please Click This Link for Further Details http://www.ssm.com.my/en/ls/changes-renewal

Please Click This Link for Further Details http://www.ssm.com.my/en/ls/cancellation

Please Click This Link for Further Details http://www.ssm.com.my/en/ls/useful-information  

 Our all services for Auditor and Secretarial License available on reasonable prices.

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Saira Resources Sdn Bhd. Klang, Selangor, Malaysia.

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