简介
- 财务报表提交是指将公司年度财务报告提交至相关政府机构的过程。这确保了法律合规性，同时提供了公司财务状况和经营表现的透明性。
负责部门
- 马来西亚公司委员会（Suruhanjaya Syarikat Malaysia, SSM）
执照名称（马来文）
- Pemfailan Penyata Kewangan
详细信息
- 所有注册公司需准备并向SSM提交财务报表。
- 财务报表必须包括：资产负债表、损益表、现金流量表及权益变动表。
- 提交要求适用于私人有限公司 (Sdn Bhd) 和公众有限公司 (Berhad)。
- 文件需符合马来西亚财务报告标准 (MFRS) 或其他适用的会计标准。
重要规定
- 财务报表在提交前必须由持牌审计师进行审计。
- 公司必须在财务年度结束后的7个月内提交财务报表。
- 所提交的财务报表必须准确反映公司的财务状况，并符合《2016年公司法令》的规定。
- 迟交或提供虚假信息属于违反合规行为。
违规罚款与处罚
- 迟交罚款：根据延迟时间，罚款介于RM 100至RM 5,000不等。
- 财务报表伪造：
- 根据《2016年公司法令》，可能面临最高RM 500,000的罚款或最长10年的监禁，或两者并罚。
- 不合规后果：可能导致公司活动暂停或对董事采取法律行动。
顾问
Jeffrey Eh Hao Yih, Director & Business Tech Advisor
Jeffrey has been providing expert guidance for businesses dealing with ongoing challenges. With his expertise, he works alongside clients to help coordinate general operational planning, corporate record updates, and routine statutory filing timelines. Additionally, Jeffrey offers diverse business technology services to help digitize traditional businesses effectively.
Commonly Asked Question
You can lodge financial statements through the MyCOID online system. Many companies use Conzlab to handle the submission for smooth and error-free lodgement.
The deadline is within 30 days after circulation to shareholders and not later than 7 months from financial year end. Conzlab tracks your deadlines to keep you compliant.
The cost depends on company size and audit needs. Conzlab offers transparent pricing for financial statements lodgement services.
Yes, but dormant companies may be exempted from audit.
They must still prepare and lodge unaudited financial statements if they meet SSM’s exemption criteria under Practice Directive 3/2017.
Failure to lodge on time is an offence under Section 259 of the Companies Act 2016.
The company and its directors can be fined up to RM50,000, and additional daily penalties may apply until submission.
It ensures your company remains compliant with SSM laws, maintains transparency, and avoids penalties or legal action.
It also helps banks, investors, and authorities assess your company’s financial health.
Failure to lodge on time is an offence under Section 259 of the Companies Act 2016.
The company and its directors can be fined up to RM50,000, and additional daily penalties may apply until submission.
All Sdn. Bhd. (Private Limited) and Bhd. (Public Limited) companies registered in Malaysia must lodge their financial statements with SSM every year.
You will need:
- Audited financial statements (signed by directors and auditors)
- Directors’ report
- Auditor’s report
- Statement by directors
- Notes to the accounts
Usually, no. Only an approved Company Secretary, auditor, or authorized officer can submit the financial statements through SSM’s system.