This page provides a summary of applications for the following:
- local companies seeking reliefs from financial reporting requirements under sections 23(2), 29(1), 29(2), 29(4), 201(12), 202 and 202A of the Companies Act,
- foreign companies seeking reliefs from financial reporting requirements under sections 373(12) and 373(13) of the Companies Act .
This is an update of the contents previously contained in Practice Direction 6 of 2015, which has been repealed on 25 Feb 2021.
| Sections of Companies Act |
Name of applications |
Links |
Applicable for Local Companies Unlimited / Limited by Shares
|
| 201(12) |
Application for exemption from compliance with the Accounting Standards |
S201(12) and S202 |
| 202 |
Application for relief from requirements relating to form and content of financial statements and directors’ statement |
| 202A |
Notification of revised financial statements |
s202A |
| Applicable for Foreign Companies |
| 373(12) / 373(13) |
Application for financial reporting reliefs for foreign company |
s373(12)/(13) |
Applications by Companies Limited by Guarantee under sections 23(2), 29(1)/29(2) and 29(4)
| Applicable for Local Companies Limited by Guarantee |
| Section of Companies Act |
Name of Application |
Links |
| 23(2) |
Application for licence to hold land |
CLGs' applications |
| 29(1) / 29(2) |
Application for omission of the word 'limited' or 'berhad"' from company name |
| 29(4) |
Application for alteration of constitution |