ISQC 1: Engagement Performance (R)
业务执行 Para 32 The firm shall establish policies and procedures designed to provide it with reasonable assurance that engagements are performed in accordance with professional standards and applicable legal and regulatory requirements, and that the firm or the engagement partner issue reports that are appropriate in the circumstances. Such policies and procedures shall include: 会计师事务所应当制定政策和程序，以合理保证按照职业准则和适用的法律法规的规定执行业务，使会计师事务所或项目合伙人能够出具适合具体情况的报告。这些政策和程序应当包括： […]
Partnership Accounts
Keeping the books of a partnership is often done in the same manner as maintaining the books of a sole proprietorship, with the following exceptions: We have written some articles on partnership accounts that you might find helpful: Partnerships In Malaysia – Theory How does a Partnership Operate Special Accounts for Partnerships Partnership Formation Accounting […]
2% WHT on payments made to agents, dealers & distributors: Amendment to the Procedure for Operation
Introduction Section 107D of the Income Tax Act of 1967 (ITA) was introduced on January 1, 2022, to compel companies making monetary payments to agents, dealers, or distributors originating from sales, transactions, or schemes to withhold tax at a rate of 2% on the gross amount. This pertains to payments to agents, dealers or distributors […]
