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The Companies Commission Malaysia (CCM) issued Practice Directive No. 10/2024 (P.D. 10/2024)introducing new criteria for audit exemption for private companies, effective from 1 January 2025.These new criteria will be implemented in phases from 2025 to 2027, with full implementation forfinancial periods starting on or after 1 January 2027.Under the new audit exemption criteria, a qualifying…
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