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Licensing & Requirements

Renewal Requirements

The requirements to renew the approved company auditor are as follows:-

  1. The renewal must be done using BLESS within 3 months and not later than 2 months from the expiry date of the previous approval.
  2. Applicants must fulfil the conditions set by the relevant monitoring agency and the renewal application must be supported by the relevant agencies.
  3. Late renewal which is done not more than one (1) year will affect the effective date of the approval.
  4. Auditor will have to resubmit the application and reattend the audit licence interview if failed to renew the approved auditor within one (1) year form the expiry date.

Renewal Procedures

To be a liquidator, a member must be in possession of a liquidator licence granted by the Accountant General’s Office pursuant to the Companies Act 2016.

The requirements for applying for a liquidator licence are as follows:-

  1. Must be a Malaysian citizen or permanent resident;
  2. A member of recognised professional body under Section 433(5) on the Companies Act 2016 and hold a valid Practising Certificate;
  3. Not a bankrupt, not been convicted in the immediate past 5 years whether within or outside Malaysia of any offence involving fraud or dishonesty relating to the promotion, formation or management of any body which punishable on conviction with imprisonment for three months or more;
  4. Possess sufficient working experience in liquidation practice as follows:
    1. 5 years of full-time working experience in the field of liquidation;
    2. Candidates who have left liquidation practice, but still within a 3 years period prior to the application to be approved company liquidators, are still eligible to apply.
    3. For candidates who have left liquidation practice for more than 3 years, they must work for at least 1 year in insolvency in the Malaysian environment.
    4. Experience in other countries can also be considered however, candidate must work for at least 1 year in liquidation in the Malaysian environment.
  5. A sponsor letter from an approved liquidator who has supervised the candidate;
  6. Must have the capacity in carrying out the duties as a liquidator.


Unit Unit Kawal Selia Juruaudit dan Penyelesai Syarikat
Bahagian Pembangunan Perakaunan dan Pengurusan
Jabatan Akauntan Negara Malaysia
Aras 6 & 7, Kompleks Kementerian Kewangan
No.1, Persiaran Perdana
Presint 2, 62594 Putrajaya

Public Practice
Member Firm Registration Requirements & Guidelines
Setting Up Practice in Malaysia
Member Firm Compliance