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Accounting Services, Johor Bahru (JB) [会计,做帐]


Accounting services are provided by our associate accounting firm based Johor Bahru. They are the solution to your messy documents. They are your Best Friend to prepare a management account from not well organised source invoices, payment vouchers, statement of accounts, and etc.

As chartered accountants firm, we always ensure the account's preparers are competence and management accounts are prepared in compliance with approved applicable accounting standards in Malaysia, which is Private Entity Reporting Standards ("PERS") and after 1/1/2016 is Malaysia Private Entity Reporting Standards (MPERS). 


Important NEWS/UPDATES
电子发票 (E-INVOICE)

1.     什么是电子发票?
        它是一种通过电子方式制造,传讯, 接收, 和处理的发票过程。
 
2.     电子发票是不是转成PDF版本?
        不。它是透过云端会计软体API或内陆税收局(LHDN)的“MyInvois 系统” 而产生的发票,并获得他们的核实(Validate),并且是XML和JSON的格式。
 
3.     落实电子发票到底有什么好处呢?
     主要的目的是防止逃税的问题, 所有买方和卖方都可去内陆税收局系统找到核实和以代号 (Unique identified number)的发票。
 
4.     在电子发票时代还可以MANUAL 开单吗?
        根据您需要用电子发票时间段, 只有所有经过内陆税收局核实的发票才可以扣税 (买方)。
 
5.     在电子发票时代还可以BACKDATE 发票吗?
        不。所有上存(Upload)去MyInvois 或 API的发票都会存在税收局的数据库(Database)内。




6.     我属于哪个时间点用 E-INVOICE?
        根据2022审计报告 (有限公司) 或呈交的税务报表 (个人,合伙, LLP)



7.     我们如何可以帮你落实 E-INVOICE计划?
 -           帮你探讨盈利 gross margin
-            帮你预估2024 / 2025 税务
-            探讨如何影响您的 2024/2025 税务 与 现有的报税差距。





How to Differentiate Chartered Accountants

Who is an accountant?
In Malaysia, the accounting profession is regulated by the Accountants Act 1967 (the ‘Act’). The Act requires persons holding themselves out as, or practicing as accountants, to be registered as a member of the Malaysian Institute of Accountants (MIA).

In Malaysia, the word ‘accountant’ is protected. This is provided for under the provisions of the Accountants Act 1967, which states that “No one can hold himself out or practice as an accountant unless he is registered as a member of MIA”.

Section 22 & 23 of the Act require a person residing in Malaysia to be registered with MIA if he/she:
  • Practice or hold himself out as a chartered accountant, auditor, tax consultant, tax adviser or any other similar description;
  • Adopt, use or exhibit the terms “chartered accountant”, “auditor”, “tax consultant”, “tax adviser” or any other term of similar description; or
  • Adopt, use or exhibit the term “accountant” or any other term of similar description in such circumstances as to indicate or to be likely to lead persons to infer that he is a chartered accountant or that he is qualified by any written law to practice the profession of or is in practice as a chartered accountant.

Section 26 further stated that any person who contravening Section 22 & 23 of the Act shall, on conviction, be liable to: 
  • A fine not exceeding RM10,000 or imprisonment for a term of not exceeding one year. 
  • If repeated offences, fine not exceeding RM20,000 or imprisonment for a term of not exceeding two years.

Despite the fact that many businesses do not have the volume, resources and necessitate for hiring a qualified accountant. Getting a higher level advice from Chartered Accountants can save you the hassle of errors in preparation of accounts and getting the heavy fines from the IRB, SSM and etc.

Engaging an accounting firm that registered with Malaysian Institute of Accountants (“MIA”) on a consultative basis is a good step for a growing business. There are two types of firm registered with Malaysian Institute of Accountants (“MIA”), namely:
  • Audit firm ("AF xxx" or "AF xxxxxx")
  • Non-audit form ("NF xxxx")

Our services are to assist you (the Company's Directors of a Sendirian Berhad) to prepare the management accounts:
  • Trial balances
  • Statement of Financial Position / Balance Sheet
  • Statement of Comprehensive Income / Income Statement
  • Statement of Changes in Equity
  • Statement of Cash Flows
  • Notes to the Financial Statements
  • Detailed Profit & Loss Accounts
 
We are also providing shared outsourcing services namely payroll computation, problem solving advice, accounting advice - conversion from a sole proprietor or partnership to Sendirian Berhad.

Our charges are normally based on hourly rate, depending on the level of complexity and the personnel from our side who actively involved in performing the tasks.

In strengthening good corporate governance environment, Companies Commission of Malaysia (“CCM”) is going to take action against those firms that registered under Register of Business Act (“ROBA”) which many of the firms do not meet the basic criteria of MIA as providers of the accounting services, i.e. must be operate by a person eligible to call himself a Chartered Accountant in Malaysia. I strongly urged the business communities to engage good quality accounting services only from those firms registered with the Malaysian Institute of Accountants (“MIA”).