The primary objectives of the SMP Committee is to build the capacity of SMPs, facilitate the adoption and implementation of new standards, promote the value of SMPs in supporting SMEs and represent SMPs’ interests to regulators. The Committee also serves as a forum for consultation to address issues/challenges relevant to SMPs.

Scope and Authority

  1. To build the capacity of SMPs (in terms of competency, enhancement of audit quality and relevance);
  2. To assist SMPs to have better understanding in the adoption and implementation of ISQC 1, ISAs and MPERS in line with the international standards and best practices;
  3. To represent SMPs’ interest to regulators;
  4. To promote the role and value of SMPs, especially in supporting SMEs;
  5. To address the audit fee issue and to raise fees to adequate level in order to raise the quality of SMPs in their audit works;
  6. To organise dialogues / networking sessions / seminars to enable SMPs to voice their concerns and obtain feedbacks from SMPs;
  7. To provide strategic directions to SMP Department; and
  8. To address the current development and emerging issues relevant to SMPs.


Saniza Said

Audit Partner
Saniza & Co


Ahmad Syahazan Yaacob

Audit and Assurance Partner
Al Jafree Salihin Kuzaimi PLT

Ahmad Zubir Zahid

Managing Partner
Zubir Chang & Co. PLT

Dato’ Abd Razak Nazahdin

A Razak & Co

Dato’ Gan Ah Tee

Managing Partner

Datuk Koong Lin Loong

Managing Partner
Reanda LLKG International

Lim Thiam Kee, Peter

Managing Partner
T K Lim & Associates

Mohamad Faisal Abdul Malik

Managing Partner
Faisal Malik & Co (FMC Group)

Tuan Haji Mohd Noh Jidin

Sole Proprietor
Mohd. Noh & Co

Ong Teng Yan

Partner, Audit & Assurance
Baker Tilly Monteiro Heng PLT

Teh Weil Xuan

HLB Ler Lum Chew PLT

Thun Siew Yuen, Edward

Assurance Partner