This page provides a summary of applications for the following:
- local companies seeking reliefs from financial reporting requirements under sections 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This is an update of the contents previously contained in Practice Direction 6 of 2015, which has been repealed on 25 Feb 2021.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) / 373(13A) | Application for financial reporting reliefs for foreign company | s373(12)/(13) |
| Applications by Companies Limited by Guarantee under sections 29(1)/29(2) and 29(4) | ||
|---|---|---|
| Section of Companies Act | Name of Application | Links |
| 29(1) / 29(2) | Application for omission of the word 'limited' or 'berhad"' from company name | CLGs' applications |
| 29(4) | Application for alteration of constitution | |
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