COMPANIES ACT 2016 (Act 777)
Approved Company Auditor
Definition
"Approved company auditor" means a person who has been approved under Section 263 as an auditor and whose approval has not been revoked.
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Practical Explanation
An approved company auditor is an individual who has been formally approved under Section 263 of the Companies Act 2016 to act as a statutory auditor of companies in Malaysia.
Only a person whose approval remains valid and has not been revoked is legally authorised to perform statutory audit functions under the Companies Act 2016.
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Key Responsibilities of an Approved Company Auditor
An approved company auditor is generally responsible for:

• Conducting an independent audit of the company's financial statements.
• Expressing an opinion as to whether the financial statements give a true and fair view of the company's financial position and performance.
• Reporting to the shareholders in accordance with the Companies Act 2016.
• Performing audit work in compliance with approved auditing standards and professional ethical requirements.
• Fulfilling all statutory duties and responsibilities prescribed under the Companies Act 2016 and other applicable laws.
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Appointment
An approved company auditor may only be appointed if he or she has obtained approval under Section 263 of the Companies Act 2016 and continues to hold a valid approval.
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Compliance Note
If an auditor's approval under Section 263 is revoked, suspended, or otherwise ceases to be valid, that person is no longer eligible to act as an approved company auditor for the purposes of the Companies Act 2016.
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Importance
The requirement for an approved company auditor helps to ensure that:

• statutory audits are performed by qualified and competent professionals;
• financial statements are independently examined;
• shareholders and stakeholders can rely on audited financial information; and
• companies comply with the audit requirements prescribed under the Companies Act 2016.

《2016 年公司法》（第 777 号法令）

获批准的公司审计师（Approved Company Auditor）

定义（Definition）

“获批准的公司审计师”（Approved Company Auditor） 是指根据《2016 年公司法》第 263 条（Section 263） 获批准担任公司审计师的人士，且其批准资格尚未被撤销（Revoked）。

实务说明（Practical Explanation）

获批准的公司审计师，是指依据《2016 年公司法》第 263 条正式取得批准，并获授权担任马来西亚公司法定审计师（Statutory Auditor）的人士。

只有批准资格持续有效且未被撤销的人士，方可依法履行《2016 年公司法》规定的法定审计职责。

获批准公司审计师的主要职责（Key Responsibilities of an Approved Company Auditor）

获批准的公司审计师一般负责：

• 对公司的财务报表进行独立审计（Conducting an Independent Audit of the Company's Financial Statements）；
• 就财务报表是否真实及公平地反映公司的财务状况及经营成果发表审计意见（Expressing an Opinion as to Whether the Financial Statements Give a True and Fair View of the Company's Financial Position and Performance）；
• 根据《2016 年公司法》的规定向公司股东提交审计师报告（Reporting to the Shareholders in Accordance with the Companies Act 2016）；
• 按照认可的审计准则及专业操守要求执行审计工作（Performing Audit Work in Compliance with Approved Auditing Standards and Professional Ethical Requirements）；以及
• 履行《2016 年公司法》及其他适用法律所规定的各项法定职责及责任（Fulfilling All Statutory Duties and Responsibilities Prescribed under the Companies Act 2016 and Other Applicable Laws）。

委任资格（Appointment）

只有已根据《2016 年公司法》第 263 条 获得批准，并持续持有有效批准资格的人士，方可获委任为公司的法定审计师（Approved Company Auditor）。

合规提示（Compliance Note）

如审计师根据《2016 年公司法》第 263 条 所取得的批准资格：

• 被撤销（Revoked）；
• 被暂停（Suspended）；或
• 因其他原因失效（Otherwise Ceases to Be Valid），

该人士将不再符合《2016 年公司法》下**获批准公司审计师（Approved Company Auditor）**的资格，亦不得继续担任公司的法定审计师。

重要性（Importance）

《2016 年公司法》要求公司委任获批准的公司审计师，旨在确保：

• 法定审计工作由具备资格及专业能力的审计师执行；
• 公司财务报表接受独立及客观的审查；
• 股东、投资者、债权人及其他利益相关者能够依赖经审计的财务资料作出决策；以及
• 公司遵守《2016 年公司法》有关财务报告及法定审计的规定，提升企业透明度及良好公司治理水平。