Applications for reliefs under the Companies Act
9 December 2024
Audience
Accounting entities
Businesses
Corporate service providers (CSPs)
News Topic
Regulatory updates
Category
Announcement
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This is an update of the contents previously contained in Practice Direction 6 of 2015, which has been repealed on 25 Feb 2021.
Applications for local and foreign companies under sections 201(12), 202, 202A and 373(12) / 373(13) / 373(13A) of the Companies Act
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 | |
202 | Application for relief from requirements relating to form and content of financial statements and directors’ statement | |
202A | Notification of revised financial statements | |
Applicable for Foreign Companies | ||
373(12) / 373(13) / 373(13A) | Application for financial reporting reliefs for foreign company | |
Applications by Companies Limited by Guarantee under sections 23(2), 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 | |
29(4) | Application for alteration of constitution |