audit exemption

Navigating Rising Audit Exemption Thresholds (Part 2):  Regional Insights on How SMPs Emerged More Resilient

Audit exemption is not a new concept for Malaysia; it was introduced nearly a decade ago.

Navigating Rising Audit Exemption Thresholds (Part 1): From Compliance Mandate to Strategic Reinvention for SMPs

A new chapter is unfolding for small and medium-sized practices (SMPs) in Malaysia as the Suruhanjaya Syarikat Malaysia (SSM) increases audit exemption thresholds through Practice Directive (PD) 10/2024.

Sustainable Audit Practice (Part 1): Navigating the Potential Increase in Audit Exemption Thresholds and Charging the Right Fees

The potential increase in audit exemption thresholds has sparked a debate within the auditing community, leading to two schools of thought regarding its impact on audit fees.