Insights

Agentic AI is transforming finance operations in Malaysia, with 93% of financial institutions planning to adopt it within two years. This guide explores the shift from RPA to intelligent, autonomous agents for tasks like financial crime prevention, automated trading, and compliance with Malaysia's e-invoicing mandate. Learn about the latest trends, government support, and practical implementation for 2025.

With Malaysia's digital economy projected to reach $25.40 billion by 2030, digital transformation is no longer optional. This guide provides a 2025 roadmap for finance teams, covering key trends like AI, e-invoicing, and digital banks, and offering practical advice on change management and technology adoption for SMEs, supported by government initiatives like the MyDIGITAL blueprint.

With cloud adoption in Malaysia set to surpass 50% in 2025, and significant amendments to the PDPA coming into force, this guide provides a crucial roadmap for finance teams. Learn how to navigate the new requirements for Data Protection Officers (DPOs), mandatory data breach notifications, and cross-border data transfers while leveraging the benefits of the cloud.

With the Malaysian ERP market rapidly evolving, this guide provides an up-to-date overview of the key trends for 2025, including the dominance of cloud-based solutions, the rise of AI-powered ERP, and the importance of mobile accessibility. It also offers a detailed look at Microsoft Dynamics 365 and a modernized implementation roadmap to help Malaysian businesses make informed decisions and achieve a successful ERP implementation.

A deep dive into receivership in Malaysia for 2025. This guide covers the appointment and duties of a Receiver and Manager under the Companies Act 2016, the priority of payments, and the impact of recent case law on the interplay between receivership and judicial management. Learn about the evolving insolvency landscape and the implications for secured creditors and distressed companies.

A 2025 guide to Judicial Management (JM) in Malaysia. Learn about the significant enhancements to this court-supervised corporate rescue mechanism under the Companies (Amendment) Act 2024, including expanded eligibility for public listed companies and \"super priority\" for rescue financing. This guide covers the application process, the two-limb test, the moratorium, and the role of the Judicial Manager in Malaysia's modernized insolvency landscape.

A 2025 guide to the enhanced Scheme of Arrangement (SOA) in Malaysia. Discover the transformative changes introduced by the Companies (Amendment) Act 2024, including pre-packaged schemes, automatic moratoriums, and cross-class cram-downs. This guide covers the strategic application of these new tools for court-approved debt restructuring and corporate rescue under Section 366 of the Companies Act 2016.

A 2025 guide to corporate winding up and liquidation in Malaysia. This article explains the processes for voluntary and compulsory winding up under the Companies Act 2016, the role and powers of a liquidator, the priority of payments, and the liabilities of directors. Learn about the final stage of a company's lifecycle in the context of Malaysia's modernized insolvency framework.

A 2025 guide to debt restructuring, refinancing, and working capital optimization in Malaysia. Learn about the enhanced corporate rescue mechanisms under the Companies (Amendment) Act 2024, strategic refinancing options in the current interest rate environment, and practical strategies for optimizing your cash conversion cycle. This guide provides a holistic approach to corporate financial health in the modern Malaysian economy.

A 2025 guide to tax due diligence in Malaysia. This article covers the critical new risk areas for M&A transactions, including the Global Minimum Tax (GMT), mandatory e-invoicing, Capital Gains Tax (CGT) on unlisted shares, and expanded SST. Learn how to navigate the LHDN's new audit frameworks and the increased scrutiny on transfer pricing to ensure a successful and compliant transaction.

A 2025 guide to Financial Due Diligence (FDD) in Malaysia. This article provides a deep dive into the two critical pillars of FDD: Quality of Earnings (QoE) analysis and working capital analysis. Learn how to assess the true economic health of a target company, navigate the complexities of working capital adjustments in M&A transactions, and understand the broadened scope of FDD in the current Malaysian business environment.

A 2025 guide to business valuation in Malaysia. This article provides a deep dive into the three core valuation methodologies: Discounted Cash Flow (DCF), Market Comparable, and Asset-Based. Learn about the key trends shaping valuations in 2025, including the impact of digital transformation, ESG factors, and high-growth sectors. This guide also covers the importance of MFRS 13 for fair value measurement in financial reporting.

A 2025 guide to alternative assurance services in Malaysia. This article explains the difference between Review Engagements (ISRE 2400) and Agreed-Upon Procedures (ISRS 4400), and how they serve as cost-effective alternatives to a full statutory audit. Discover which service is right for your business to meet stakeholder requirements for assurance and factual verification in the current Malaysian business environment.

A 2025 guide to internal control assessment and management letters for Malaysian companies. Learn about the latest trends in internal control, including ESG integration and cybersecurity, the role of the auditor in assessing controls, and how to leverage the management letter to strengthen your company's governance and operational efficiency. This guide provides practical advice on addressing common control weaknesses in the modern business environment.

A 2025 guide to the audit of co-operative societies in Malaysia. This article covers the mandatory audit requirements under Section 60 of the Co-operative Societies Act 1993, the auditor approval process by the Suruhanjaya Koperasi Malaysia (SKM), and the impact of new digital initiatives and upcoming legislative reforms. Learn what your co-operative needs to know to ensure compliance in the evolving regulatory environment.

A 2025 guide to statutory audits in Malaysia. This article explains the risk-based audit approach under the International Standards on Auditing (ISAs) and the new proactive quality management standards under ISQM 1. Learn about the requirements of a statutory audit, the implications of the new audit exemption criteria, and the auditor's role in ensuring the integrity of financial reporting in Malaysia.

A 2025 guide to Real Property Gains Tax (RPGT) in Malaysia. Learn about the new mandatory self-assessment system and e-CKHT filing, the updated RPGT rates for 2025, key exemptions for individuals and companies, and how to calculate your RPGT liability. This guide provides everything you need to know to ensure compliance with the new RPGT rules.

A 2025 guide to Form C corporate tax filing in Malaysia. This article covers the filing deadlines, the 2025 corporate tax rates for SMEs and large companies, the application of MFRS 112 for tax provisions, and the impact of new taxes like the Global Minimum Tax (GMT) and Capital Gains Tax (CGT). Learn what your company needs to know to ensure accurate and timely tax compliance in the current Malaysian tax environment.

A 2025 guide to transfer pricing (TP) documentation in Malaysia. This article explains the critical requirements of Section 140A, the severe new penalty framework under Section 113B, and how to navigate the latest Malaysian Transfer Pricing Guidelines (MTPG 2024) and Transfer Pricing Tax Audit Framework (TPTAF) 2025). Learn what your business must do to ensure compliance and avoid significant penalties.

A definitive 2026 compliance guide to e-invoicing for Malaysian SMEs. This article breaks down the timelines and requirements for Phase 4 and Phase 5 of the mandatory e-invoicing rollout, including the crucial relaxation periods. Get a step-by-step implementation plan to ensure your business is ready for the new digital tax landscape.

A 2025 guide for Malaysian directors on their responsibilities for financial statement preparation under the Companies Act 2016. This article covers the key duties, strict timelines for preparation and lodgement, and the new mandatory requirement for digital submission in XBRL format via the MBRS 2.0 platform. Learn what you need to know to ensure compliance and avoid penalties.

A practical 2025 guide to MFRS 16 Leases for Malaysian businesses. This article breaks down the core principles of the standard, including the \"right-of-use\" model, lease recognition and measurement, and available exemptions. Learn about the latest amendments and how to navigate the common implementation challenges to ensure your financial reporting is compliant and transparent.

A 2025 guide to the new audit exemption criteria for private companies in Malaysia. This article details the phased implementation of the new thresholds for revenue, assets, and employees, as introduced by SSM's Practice Directive No. 10/2024. Learn if your SME qualifies for an audit exemption and understand your continuing financial reporting responsibilities under the Companies Act 2016.

A 2025 guide to the MFRS Annual Improvements Volume 11, effective for Malaysian companies from January 1, 2026. This article breaks down the narrow-scope amendments to MFRS 1, 7, 9, 10, and 107, explaining the practical implications for financial reporting, including new disclosures for ESG-linked financial instruments. Get ready for the 2026 reporting period with this essential guide.