Recognition of Audit Firms and Individual Auditors
The AOB is responsible for the recognition of foreign auditors who are involved with the audits of public interest entities or schedule funds in Malaysia under Part IIIA of the Securities Commission Malaysia Act 1993 (SCMA). The public interest entities and schedule funds have been defined in Schedule 1 of the SCMA.
Please refer to the AOB Handbook for Recognition of Foreign Auditors for the application submission procedures to be recognised with the AOB.
Applicants and current registrants are required to comply with the recognition criteria and recognition conditions as set out in the AOB Handbook for Recognition of Foreign Auditors.
The Securities Commission Malaysia (SC) was established on 1 March 1993 under the Securities Commission Act 1993 (SCA). We are a self-funded statutory body entrusted with the responsibility to regulate and develop the Malaysian capital market.
