2025 年哪些公司可豁免审计？
Which Companies Are Exempted from Audit in 2025?
只要符合以下条件，您的公司 可以申请免审计（Audit Exemption）：
If your company meets all the following conditions, it may qualify for audit exemption:
📌 年收入 Annual Revenue
目前及前两个财政年度不超过 RM3,000,000
Not exceeding RM3,000,000 in the current and previous two financial years
📌 总资产 Total Assets
目前及前两个财政年度不超过 RM3,000,000
Not exceeding RM3,000,000 in the current and previous two financial years
📌 员工人数 Number of Employees
目前及前两个财政年度不超过 30 人
Not exceeding 30 employees in the current and previous two financial years
⚠️ 但豁免审计 ≠ 不用做账！
Audit Exemption ≠ No Accounting Required!
即使没有审计报告，良好的账目和财务记录依然至关重要！
Even without an audit report, clear and accurate financial records are crucial:
✅ 更容易申请贷款 Easier to secure financing
✅ 降低税务风险 Minimize tax risks
✅ 准备好未来扩展或投资需求 Be ready for future business expansion or funding
豁免审计实施计划
Audit Exemption Implementation
这些公司不能享有审计豁免
These companies unable to enjoy audit exempt
这将如何影响您的生意?
How This Affects Your Business?
如果您的公司符合免审计的条件，您仍需遵守相关法规，提交未经审计的财务报表，并附上董事声明信，说明公司符合申请免审计的资格。
这项政策为中小企业提供了一个良机，能够降低行政成本，同时维持必要的财务透明度。在 HBA，我们将协助您申请审计豁免，确保您的企业符合所有法规要求，让您安心经营，无后顾之忧。
If your company meets the exemption criteria, you’ll need to ensure compliance with the regulations by submitting unaudited financial statements, along with a certificate from the director stating that the company is eligible for audit exemption. This is an opportunity for smaller businesses to reduce administrative costs while still maintaining necessary financial transparency.
At HBA, we are here to guide you through the process of applying for audit exemption and ensuring that your business meets the necessary regulatory requirements.
If your company meets the exemption criteria, you’ll need to ensure compliance with the regulations by submitting unaudited financial statements, along with a certificate from the director stating that the company is eligible for audit exemption. This is an opportunity for smaller businesses to reduce administrative costs while still maintaining necessary financial transparency.
浏览SSM官方的手册：
Visit the SSM Official Handbook for Audit Exemption Criteria