{"id":3107,"date":"2025-02-19T14:32:09","date_gmt":"2025-02-19T06:32:09","guid":{"rendered":"https:\/\/russellbedford.com.my\/?p=3107"},"modified":"2025-05-30T14:23:38","modified_gmt":"2025-05-30T06:23:38","slug":"audit-exemption-criteria","status":"publish","type":"post","link":"https:\/\/russellbedford.com.my\/ja\/rb-inform\/audit-exemption-criteria\/","title":{"rendered":"\u76e3\u67fb\u514d\u9664\u306e\u65b0\u305f\u306a\u9069\u683c\u57fa\u6e96"},"content":{"rendered":"<p>\u30de\u30ec\u30fc\u30b7\u30a2\u4f1a\u793e\u767b\u8a18\u6240\uff08CCM\uff09\u306f\u30012025\u5e741\u67081\u65e5\u304b\u3089\u767a\u52b9\u3059\u308b\u3001\u6c11\u9593\u4f01\u696d\u306e\u4f1a\u8a08\u76e3\u67fb\u514d\u9664\u306b\u95a2\u3059\u308b\u65b0\u3057\u3044\u57fa\u6e96\u3092\u5c0e\u5165\u3059\u308bPractice Directive No.10\/2024\uff08P.D.10\/2024\uff09\u3092\u4ea4\u4ed8\u3057\u307e\u3057\u305f\u3002<strong>&nbsp; <\/strong>\u3053\u306e\u65b0\u3057\u3044\u57fa\u6e96\u306f\u30012025\u5e74\u304b\u30892027\u5e74\u307e\u3067\u6bb5\u968e\u7684\u306b\u65bd\u884c\u3055\u308c\u30012027\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u59cb\u307e\u308b\u4f1a\u8a08\u671f\u9593\u304b\u3089\u5168\u3066\u306e\u4f01\u696d\u306b\u9069\u7528\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<strong><\/strong><\/p>\n\n\n\n<p>\u3053\u306e\u65b0\u3057\u3044\u4f1a\u8a08\u76e3\u67fb\u514d\u9664\u57fa\u6e96\u3067\u306f\u3001\u4ee5\u4e0b\u306e 3 \u3064\u306e\u9069\u683c\u57fa\u6e96\u306e\u3046\u3061\u5c11\u306a\u304f\u3068\u3082 2 \u3064\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u9069\u683c\u4f01\u696d\u3068\u8a8d\u5b9a\u3055\u308c\u3001\u4f1a\u8a08\u76e3\u67fb\u514d\u9664\u306e\u8cc7\u683c\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u5f53\u4f1a\u8a08\u5e74\u5ea6\u304a\u3088\u3073\u76f4\u8fd12 \u4f1a\u8a08\u5e74\u5ea6\u306b\u304a\u3051\u308b\u4f1a\u793e\u306e\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c RM3,000,000 \u3092\u8d85\u3048\u306a\u3044\u3053\u3068\u3002<\/li>\n\n\n\n<li>\u5f53\u4f1a\u8a08\u5e74\u5ea6\u304a\u3088\u3073\u76f4\u8fd1 2 \u4f1a\u8a08\u5e74\u5ea6\u306b\u304a\u3051\u308b\u4f1a\u793e\u306e\u7dcf\u8cc7\u7523\u304c RM3,000,000 \u3092\u8d85\u3048\u306a\u3044\u3053\u3068\u3002<\/li>\n\n\n\n<li>\u5f53\u4f1a\u8a08\u5e74\u5ea6\u672b\u304a\u3088\u3073\u76f4\u8fd1 2 \u4f1a\u8a08\u5e74\u5ea6\u672b\u6642\u70b9\u306b\u304a\u3051\u308b\u5f93\u696d\u54e1\u6570\u304c 30 \u540d\u3092\u8d85\u3048\u306a\u3044\u3053\u3068\u3002<\/li>\n<\/ol>\n\n\n\n<p>\u3053\u306e\u4f1a\u8a08\u76e3\u67fb\u306e\u514d\u9664\u57fa\u6e96\u306f\u30012025\u5e74\u304b\u30892027\u5e74\u307e\u3067\u306e3\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u6bb5\u968e\u7684\u306b\u5c0e\u5165\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u5e74\u5ea6<\/strong><strong><\/strong><\/td><td><strong>Phase 1<\/strong><strong><\/strong> <strong>2025<\/strong><strong><\/strong> <strong>&nbsp;<\/strong><\/td><td><strong>Phase 2<\/strong><strong><\/strong> <strong>2026<\/strong><strong><\/strong><\/td><td><strong>Phase 3<\/strong><strong><\/strong> <strong>2027<\/strong><strong><\/strong><\/td><\/tr><tr><td>\u4f1a\u8a08\u5e74\u5ea6 &nbsp;<\/td><td>2025\u5e741\u67081\u304b\u3089 2025\u5e7412\u670831\u65e5\u307e\u3067\u306b\u59cb\u307e\u308b\u5e74\u5ea6<\/td><td>2026\u5e741\u67081\u304b\u3089 2026\u5e7412\u670831\u65e5\u307e\u3067\u306b\u59cb\u307e\u308b\u5e74\u5ea6<\/td><td>2027\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u59cb\u307e\u308b\u5e74\u5ea6<\/td><\/tr><tr><td colspan=\"4\"><strong>\u514d\u9664\u6761\u4ef6<\/strong><strong><\/strong> &nbsp;<\/td><\/tr><tr><td>\u5e74\u9593\u58f2\u4e0a\u9ad8 &nbsp;<\/td><td>RM1,000,000<\/td><td>RM2,000,000<\/td><td>RM3,000,000<\/td><\/tr><tr><td>\u7dcf\u8cc7\u7523<\/td><td>RM1,000,000 &nbsp;<\/td><td>RM2,000,000<\/td><td>RM3,000,000<\/td><\/tr><tr><td>\u5f93\u696d\u54e1\u6570<\/td><td>10<\/td><td>20<\/td><td>30<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u8a2d\u7acb\u4ee5\u6765\u4f11\u7720\u3057\u3066\u3044\u308b\u4f1a\u793e\u3001\u304a\u3088\u3073\u5f53\u4f1a\u8a08\u5e74\u5ea6\u304a\u3088\u3073\u524d\u4f1a\u8a08\u5e74\u5ea6\u4e2d\u306b\u4f11\u7720\u3057\u3066\u3044\u308b\u4f1a\u793e\u306f\u3001\u5f15\u304d\u7d9a\u304d\u4f1a\u8a08\u76e3\u67fb\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306eP.D. 10\/2024\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u76e3\u67fb\u306e\u514d\u9664\u306f\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2016 \u5e74\u4f1a\u793e\u6cd5\u7b2c 260 \u6761\u306b\u57fa\u3065\u304d\u3001\u514d\u9664\u975e\u516c\u958b\u4f1a\u793e\u3068\u3057\u3066\u306e\u8a3c\u660e\u66f8\u3092\u767b\u9332\u5b98\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u514d\u9664\u975e\u516c\u958b\u4f1a\u793e<\/li>\n\n\n\n<li>\u4e0a\u5834\u4f1a\u793e\u3092\u542b\u3080\u516c\u958b\u4f1a\u793e<\/li>\n\n\n\n<li>\u516c\u958b\u4f1a\u793e\u306e\u5b50\u4f1a\u793e\u3067\u3042\u308b\u975e\u516c\u958b\u4f1a\u793e<\/li>\n\n\n\n<li>\u5916\u56fd\u4f01\u696d<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u76e3\u67fb\u514d\u9664\u306e\u65b0\u305f\u306a\u9069\u683c\u57fa\u6e96<\/p>","protected":false},"author":3,"featured_media":3104,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[1],"tags":[31],"class_list":["post-3107","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-rb-inform","tag-rb-inform"],"acf":[],"_links":{"self":[{"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/posts\/3107","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/comments?post=3107"}],"version-history":[{"count":5,"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/posts\/3107\/revisions"}],"predecessor-version":[{"id":3593,"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/posts\/3107\/revisions\/3593"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/media\/3104"}],"wp:attachment":[{"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/media?parent=3107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/categories?post=3107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/russellbedford.com.my\/ja\/wp-json\/wp\/v2\/tags?post=3107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}