What “approved company auditor” means under Malaysia’s Companies Act 2016 (CA 2016):
Definition (who it is):
An approved company auditor is a person approved under section 263 as an auditor and whose approval hasn’t been revoked.
Who grants approval:
The power sits with the Minister of Finance (delegated to the Accountant General’s Department) under s.263.
Core eligibility (typical requirements in practice):
Must be a member of MIA with a practising certificate, pass an audit interview conducted by the Accountant General’s office, and then obtain MOF approval.
Validity period:
Approval (including renewals) is valid for 2 years from issue unless revoked earlier.
Firm appointments:
A firm may act as auditor only if all Malaysia-resident partners are approved company auditors and no partner is disqualified. (Related restrictions are read together with s.264.)
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