SSM - Practice Directive No. 10/2024
On 16 December 2024, Suruhanjaya Syarikat Malaysia (SSM) issued Practice Directive No. 10/2024 (PD10/2024), relating to the qualifying criteria for private companies from having to appoint an auditor in a financial year.
For avoidance of doubt, the Practice Directive 3/2017 shall continue to apply to financial statements with financial period commencing on or before 31 December 2024 prepared by companies as though this Practice Directive has not been issued.
Please click on the following for further details: