Prepare Your Unaudited Financial Statements Properly — Without the Cost of a Full Audit
For Malaysian companies exempt from audit but still required to keep proper financial statements, KKHO prepares your statements, notes and supporting schedules for banks, directors, tax and future audits.
Start Your Statements Properly
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Not every company needs an audit — but every company needs proper accounts.
Where an audit is not required, the financial statements still have to be prepared properly for banks, directors, tax and future audits.
You are exempt from audit but still need financial statements.
Banks or authorities are asking for proper figures.
Your internal records need to become compliant statements.
Financial Statements • Reporting • ComplianceUnaudited Financial Statements
Not every business in Malaysia needs an audit. Under the Companies Act 2016, qualifying companies — dormant companies, zero-revenue companies and companies below the prescribed revenue and asset thresholds — may prepare unaudited financial statements instead. Partnerships, LLPs, societies and clubs typically fall outside statutory audit requirements altogether.
The catch: unaudited does not mean low standards. Your statements must still comply with the approved accounting standards, be tabled at your AGM on time, and reach SSM and LHDN by their deadlines. Prepared badly, they trigger SSM penalties, tax queries and financing refusals just like audited ones would.
At KKHO, our licensed chartered accountants prepare unaudited financial statements to the same professional standards as our audit work — accurate, compliant and defensible.
Who Can Prepare Unaudited Financial Statements?
The businesses that can prepare unaudited financial statements instead of a full statutory audit.
Dormant companies
Companies with no accounting transactions during the financial year.
Zero-revenue companies
Companies below the revenue threshold for the audit exemption.
Qualifying companies
Companies below the total assets and revenue thresholds prescribed by SSM.
LLPs and partnerships
Required to file annual declarations supported by proper accounts.
Societies, clubs and associations
Financial statements for AGMs and the Registrar of Societies.
What's Included in Our Service
A complete, compliant set of statements prepared to the same standards as our audit work.
Full set of financial statements
Statement of financial position, income statement, changes in equity and notes.
Prepared under MPERS
In accordance with the applicable approved accounting standards.
Directors' report
Directors' report and statement by directors where required.
Aligned with Form C
Your statements agree with your tax computation for LHDN filing.
Submission-ready documents
Prepared for SSM, LHDN, banks and investors.
Audit exemption guidance
Ongoing guidance on your eligibility to remain audit-exempt.
How We Prepare Your Statements
Six clear steps from first consultation to finalisation and filing.
Consultation
We confirm your structure, eligibility for the audit exemption and your financial year end.
Data gathering
We collect your bank statements, invoices, receipts, loan schedules and supporting documents.
Bookkeeping clean-up
Transactions are properly classified, with accruals, prepayments and depreciation accounted for.
Draft statements
Your full set is prepared under MPERS and reviewed by a chartered accountant.
Review with you
We walk you through the numbers, answer questions and incorporate your corrections.
Finalisation & filing
Statements finalised for your AGM, SSM submission and LHDN Form C.
Deadlines You Need to Watch
The statutory dates we track for you, so nothing slips.
AGM
After your financial year end for private companies, where the statements are tabled.
SSM submission
Lodgement of your financial statements after circulation to members.
Form C to LHDN
After your financial year end, for e-filing.
LLP annual declaration
After your LLP's financial year end.
Why Choose KKHO
- Qualified chartered accountants — statements prepared and reviewed by Malaysian qualified chartered accountants, not unqualified preparers.
- Tax-aligned preparation — because we handle your tax filings too, your statements and Form C always agree.
- Financing-ready documents — banks and investors receive statements they can actually rely on.
- Deadline tracking — AGM, SSM and LHDN dates tracked and flagged ahead of time, so nothing slips.
📞 Get in touch for a free consultation — share your business structure, and we'll confirm whether you qualify for the audit exemption and how we'd handle your statements.
Unaudited Financial Statements
For companies that need compliant statements without a statutory audit.
Everything you need to move forward with confidence.
Clear scope, clear process and proper guidance — you will immediately understand what is included and what happens next.
General Information & Review Status
The information on this page is general in nature and does not constitute legal, tax, audit or professional advice. Statutory requirements may change and should be confirmed for your company's specific circumstances with a licensed professional or the relevant authority.
Official sources:
Ready to Get Started with Unaudited Financial Statements?
Talk to our team today for a free, no-obligation consultation. We'll review your situation and tell you exactly what's needed — before any commitment.