Recognition of Audit Firms and Individual Auditors

Part IIIA of the Securities Commission Malaysia Act 1993 establishes a framework to enable the Audit Oversight Board (AOB) to grant recognition to foreign auditors who audit the financial statements of foreign corporations listed on Bursa Malaysia. Further information and relevant application forms regarding the application for recognition within the AOB can be found below–

Register of Recognised Foreign Auditors
Register of Recognised Foreign Auditors as at 31 March 2024
Download here (pdf)

Register of Recognised Foreign Audit Firms as at 31 March 2024
Download here (pdf)
Handbook for Recognition
Audit Oversight Board Handbook for the Recognition of Foreign Auditors
Form 3
Form 3 (Application for the recognition of an individual foreign auditor) (pdf)
Form 4
Form 4 (Application for the recognition of a foreign audit firm) (pdf)

about the SC

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.

General Line: +603-6204 8000
General Email: [email protected]