The Companies Commission of Malaysia (SSM) has introduced a new registration systems for business entities registered with them starting Jan 2019.  See lampiran A extracted from SSM's notice dated 22 November 2018 below. The new convention will use a single numbering convention for all entities and is expected to harmonize  with the number system of entities under other registration bodies.  For details please refer to the SSM link below.

Numbering system

Click the link below for more information.

SSM circular_new format of registration no._22Nov2018 

Notice: All information in this post are gathered from SSM circular as per link above..  Please note that ICIA is not responsible for any error or omission therein.

Dear Members,

For those who are company secretaries in addition to being accountants in practice, please note the following SSM directives;

  1. Practice Note No. 3/2018: Clarification on Application for Extension of Time under the Companies Act 2016
  2. Practice Note No. 2/2018: Circumstances and Procedures for Rectification of Documents Lodged and Registered with the Companies Commission of Malaysia
  3. Amendment of Practice Directive 2/2017 (read together with Practice Directive 2/2017)

For more information please go to

Please be informed and act accordingly if necessary

SSM Practice Directive: 3/2017

SSM has introduced new rules for certain companies to be exempted from Auditing their accounts, subject to certain criteria. However, accounts still will need to be submit ed if the companies are active. In brief criteria is as follows;

For the purpose of this Practice Directive, the following categories of private companies will be qualified for audit exemption:
(a) Dormant companies
(b) Zero-Revenue Companies
(c) Threshold-Qualified Companies


For more information dowload PD3/2017 in pdf format here