CCS - Chartered Accountants

CCS - Chartered Accountants CCS & Co Plt
Chartered Accountants

We have been in the industry since 2004. At CCS, we envision more than numbers; we envision a sustainable legacy.
(337)

As Chartered Accountants, our commitment extends beyond financial excellence to spark businesses for lasting success. We are the architects of financial sustainability, weaving a story where accounting meets innovation. At the heart of every audit, tax strategy, and corporate advisory lies our dedication to fostering green transformations. We see beyond balance sheets, recognising that financial h

ealth and environmental responsibility go hand in hand. With precision and passion, we reshape the accounting profession, creating a future where every business grows sustainably, and together, we write a story of lasting prosperity.

在CCS，我们描绘的不仅仅是数字；我们描绘的是一个可持续的传承。作为注册会计师，我们的承诺不仅限于财务卓越，更致力于激发企业取得持久成功。

我们是财务可持续性的设计师，编织一篇财会与创新相遇的故事。在每一次审计、税收策略和公司咨询中，我们都投入着对促进绿色变革的热忱。

我们透过资产负债表，看到财务健康和环境责任手牵手。

以精密和激情，我们重塑会计行业，开创一个每个企业都可持续成长的未来。共同书写一个持久繁荣的故事。

26/09/2025

【E-Invoice 问答】EP79: 🛵 修摩托只用簿子记账？在 e-Invoice 时代要怎样开 Consolidated e-Invoice？🤔

#电子发票 #摩托维修 #马来西亚税务 #十面埋伏老师 fans

24/09/2025

【CCS税税练】EP 42：👩‍💼【请对的人，省更多税！】

😲 你知道吗？雇佣特定员工，公司还能享有 双倍扣税！
实际付 RM4,000，报税能扣 RM8,000！😍

1️⃣ 年长者 Senior Citizen
2️⃣ 实习生 Internship
3️⃣ 残疾人士 OKU

⚠️ 注意：双倍扣税只到 YA 2025！
还会延长吗？等下个月财政预算案揭晓～

#马来西亚税务 #必学老师 fans

19/09/2025

【E-Invoice 问答】EP78: 😵 买保险时同时收到 保险公司 e-Invoice 和 代理的 Debit Note？到底哪一张要拿来做账？

#电子发票 #保险 #做账知识 #马来西亚税务 #十面埋伏老师 fans

Let’s go through the changes to ISA 700 (Forming an Opinion and Reporting on Financial Statements) under the IAASB’s Nar...
18/09/2025

Let’s go through the changes to ISA 700 (Forming an Opinion and Reporting on Financial Statements) under the IAASB’s Narrow Scope Amendments.

Changes to ISA 700

ISA 700 sets the rules for how auditors form their opinion and prepare the auditor’s report.

Under the Narrow Scope Amendments, several updates were made:

1. From “Listed Entity” to “Publicly Traded Entity (PTE)”

📍 The term listed entity has been replaced with publicly traded entity (PTE) to align with the IESBA Code.

📍 This means the requirements now cover all companies whose securities are traded in public markets.

2. Key Audit Matters (KAMs)

📍 Auditors are now required to communicate Key Audit Matters (KAMs) in reports for PTEs.

📍 For other entities, KAMs are optional unless required by law or regulation.

3. Auditor Independence Disclosure

📍 For PTEs, auditors must explicitly state in their report that they are independent and disclose:

* All relevant relationships and matters that could affect independence.

* Total audit and non-audit fees, broken down by categories, to show transparency.

* This is stricter than before, improving clarity for stakeholders.

4. Name of the Engagement Partner

📍 For audits of PTEs, the engagement partner’s name must be included in the auditor’s report (unless there is a personal safety risk).

📍 This enhances accountability and transparency.

5. Stronger Public Interest Focus

📍 The amendments reinforce that reports for PTEs must meet higher transparency standards because of the broader public interest impact.

✅ In short:
The changes to ISA 700 improve transparency and accountability in audit reports for publicly traded companies, mainly by requiring disclosure of KAMs, independence details, and the engagement partner’s name.

ISA 700 变更

ISA 700 规范了审计师如何形成审计意见以及如何出具审计报告。

在狭义修订中，做出了以下更新：

1. 从“上市公司”改为“公开交易实体（PTE）”

📍 将 *Listed Entity* 改为公开交易实体（PTE），与 IESBA 职业道德准则保持一致。

📍 这意味着所有在公开市场交易证券的公司都在范围内。

2. 关键审计事项（KAMs）

📍 对 PTE 的审计，报告中必须披露关键审计事项（KAMs）。

📍 对其他公司，除非法律或监管要求，否则披露是可选的。

3. 审计独立性披露

📍 对 PTE，审计师必须在报告中明确说明其独立性，并披露：

* 所有可能影响独立性的关系和事项；

* 审计及非审计费用总额，并分类列示，以提高透明度。

4. 签名合伙人的姓名

📍 对 PTE 审计，报告中必须披露负责审计的签名合伙人姓名（除非存在人身安全风险）。

📍 这提高了责任感和透明度。

5. 更强的公众利益导向

📍 修订强调，PTE 的审计报告必须满足更高的透明度标准，因为它们对公众利益影响更大。

✅ 简而言之：
对《国际审计准则第700号》的修订旨在提高上市公司审计报告的透明度和问责性，主要通过要求披露关键审计事项、独立性详情及项目合伙人姓名来实现。

Let’s go through the changes to ISQM 2 (Engagement Quality Reviews – EQRs) under the IAASB Narrow Scope Amendments.Chang...
18/09/2025

Let’s go through the changes to ISQM 2 (Engagement Quality Reviews – EQRs) under the IAASB Narrow Scope Amendments.

Changes to ISQM 2

ISQM 2 sets the requirements for Engagement Quality Reviews (EQRs), which are an extra level of review for certain audits and assurance engagements.

Under the Narrow Scope Amendments:

1. From “Listed Entity” to “Publicly Traded Entity (PTE)”

📍 The requirement for mandatory EQRs now applies to audits of Publicly Traded Entities (PTEs)**, instead of just “listed entities”.

📍 This change makes the standard consistent with the new definitions in the IESBA Code.

2. Extension to Public Interest Entities (PIEs)

📍 ISQM 2 acknowledges that EQRs may also be required for other public interest entities (PIEs), such as banks, insurers, pension funds, or other organisations important to the public.

📍 Local regulators and standard-setters may specify which PIEs must have an EQR.

3. Clarity on Engagement Partner Responsibilities

📍 Engagement partners must now clearly determine if an EQR is required based on whether the client is a PTE or PIE.

📍 Firms need policies to identify these entities consistently.

4. Strengthening Independence and Objectivity

📍 ISQM 2 reinforces that the EQR reviewer must be independent, objective, and suitably qualified.

📍 The amendments highlight the need for safeguards against threats to independence, especially when reviewing audits of PTEs/PIEs.

In short:

The changes to ISQM 2 mainly expand the mandatory EQR requirement from “listed entities” to all publicly traded entities (PTEs), allow flexibility for other PIEs, and strengthen the focus on independence and objectivity of the reviewers.

ISQM 2 变更

ISQM 2 规范了 业务质量复核（EQR） 的要求，这是对某些审计或鉴证业务进行的额外复核层级。

在狭义修订下：

1. 从“上市公司”改为“公开交易实体（PTE）”

📍 强制性 EQR 的要求现在适用于公开交易实体（PTE）的审计，而不仅仅是“上市公司”。

📍 这一修改使标准与 IESBA 职业道德准则的新定义保持一致。

2. 扩展至公众利益实体（PIE）

📍 ISQM 2 也承认，对其他 公众利益实体（PIE）可能同样需要 EQR，例如银行、保险公司、养老基金或其他对公众重要的机构。

📍 各国监管机构或标准制定者可规定哪些 PIE 必须进行 EQR。

3. 明确签字合伙人的责任

📍 签字合伙人必须明确判断客户是否属于 PTE 或 PIE，从而确定是否需要 EQR。

📍 事务所需要建立政策，确保能一致地识别这些实体。

4. 强化独立性与客观性

📍 ISQM 2 重申，EQR 复核员必须 独立、客观并具备适当资格。

📍 修订强调在复核 PTE/PIE 审计时，必须采取措施防范独立性威胁。

总结：

ISQM 2 的变化主要是将 强制性 EQR 要求从“上市公司”扩大到所有公开交易实体（PTE），同时允许灵活覆盖其他 PIE，并且更强调复核员的独立性和客观性。

17/09/2025

【CCS税税练】EP 41：💻【e-Kompaun 新上线！罚单缴付更轻松】

😱 收到 LHDN 罚单？别慌！
2025年6月30日起，e-Kompaun 已在 MyTax 上线！

1️⃣ 各类税务罚款可线上缴付
2️⃣ 登录 MyTax → e-Compound 即可办理
3️⃣ 没看到菜单？代表你没罚款 ✅

⚠️ 罚款 RM200 起跳！别白白浪费钱啦～

#电子报税 #罚款 #必学老师 #马来西亚税务 fans

16/09/2025

【🚨S.O.S 特辑】EP 6: 🏠 排屋 & 半独立式建案，需要注册 SST 吗？

💡 重点提醒
✅ 什么是 Residential Building？
✅ 哪些 Construction Work 需要收取 6% SST？
✅ 建排屋/半独立式 → SST 豁免还是要注册？

#马来西亚税务 #税务知识 fans

Changes to ISQM 1 (Quality Management for Firms that Perform Audits or Reviews, or Other Assurance or Related Services E...
16/09/2025

Changes to ISQM 1 (Quality Management for Firms that Perform Audits or Reviews, or Other Assurance or Related Services Engagements) under the IAASB’s Narrow Scope Amendments.

Changes to ISQM 1

1. Focus on Publicly Traded Entities (PTEs)

📍 Previously, the standard referred to “listed entities.”

📍 Now it uses the term Publicly Traded Entity (PTE)**, meaning any company whose securities (shares, bonds, etc.) are traded in a public market.

📍 This change aligns ISQM 1 with the revised definitions in the IESBA Code.

2. Heightened Public Interest Expectations

📍 ISQM 1 now clearly states that audits of PTEs carry greater public interest because many stakeholders rely on their financial condition.

📍 Therefore, stricter quality management requirements must be applied when firms audit PTEs.

3. Scalability of Quality Management Systems

📍 ISQM 1 emphasises that the complexity of a firm’s quality management system should match the types of clients it serves.

📍 Example: A small firm doing simple reviews may have simpler systems.

📍 But if a firm audits PTEs, it must adopt a more complex and formalised quality management system.

4. Specified Responses Firms Must Implement
ISQM 1 now includes additional responses that firms must build into their quality management system, including:

📍 Annual independence confirmations from relevant staff.

📍 Policies to identify, report, and respond to breaches of ethical requirements.

📍 Engagement quality reviews (EQRs) are now required for audits of PTEs (in line with ISQM 2).

📍 Communication with those charged with governance about how the firm’s quality management system supports audit quality (especially for PTEs).

5. Flexibility for Other Public Interest Entities

📍 ISQM 1 allows firms to apply PTE-level requirements to other entities if there is significant public interest (e.g., banks, insurers, pension funds, or large not-for-profits).

📍 This gives firms professional judgment to extend stricter safeguards when needed.

In short:

The changes to ISQM 1 mainly:

📍 Update the term “listed entity” to Publicly Traded Entity (PTE).
📍 Require stricter quality controls for audits of PTEs.
📍 Emphasize scalable systems depending on firm size and client base.
📍 Strengthen independence, ethics compliance, and engagement quality reviews.
📍 Encourage applying higher standards to other important entities when public interest is high.

对 ISQM 1 的变更

1. 聚焦“公开交易实体（PTE）”

📍 以前标准使用的术语是“上市公司（Listed Entity）”。

📍 现在改为 “公开交易实体（Publicly Traded Entity, PTE）”，即在公开市场上交易其证券（股票、债券等）的公司。

📍 此修改使 ISQM 1 与 IESBA 职业道德准则的最新定义保持一致。

2. 更高的公众利益期望

📍 ISQM 1 明确指出，对 PTE 的审计具有更高的公众利益，因为许多利益相关者依赖其财务状况。

📍 因此，当事务所审计 PTE 时，必须应用更严格的质量管理要求。

3. 质量管理体系的可扩展性

📍 ISQM 1 强调，事务所的质量管理体系复杂度应与其客户类型相匹配。

📍 例如：只进行简单复核业务的小型事务所可采用较简单的体系；

📍 但如果审计 PTE，则必须采用 更复杂和更正式的质量管理体系。

4. 事务所必须实施的具体措施
ISQM 1 新增了一些事务所必须纳入质量管理体系的措施，包括：

📍 要求相关人员 每年确认独立性；

📍 建立政策，识别、报告并应对违反职业道德的情况；

📍 对 PTE 审计，必须执行 业务质量复核（EQR）（与 ISQM 2 保持一致）；

📍 向治理层沟通，说明 事务所的质量管理体系如何支持审计质量（特别是针对 PTE）。

5. 对其他公众利益实体的灵活性

📍 ISQM 1 允许事务所在必要时，将 PTE 级别的要求扩展到其他公众利益实体，如银行、保险公司、养老基金或大型非营利组织。

📍 这赋予事务所专业判断的空间，以便在公众利益重大时采用更严格的保障措施。

总结：

ISQM 1 的主要变化：

📍 将“上市公司”更新为 “公开交易实体（PTE）”；
📍 对 PTE 审计要求 更严格的质量控制；
📍 强调根据事务所规模和客户类型 灵活调整质量管理体系；
📍 加强 独立性、职业道德合规与业务质量复核；
📍 鼓励在公众利益重大时，将更高标准应用于其他实体。

The International Auditing and Assurance Standards Board (IAASB) has made minor yet significant changes to audit and qua...
16/09/2025

The International Auditing and Assurance Standards Board (IAASB) has made minor yet significant changes to audit and quality standards.

1. What changed?

📍 The definition of “listed entity” has been updated to “publicly traded entity (PTE)”.

📍 This means the standards now align with the International Ethics Code (IESBA Code).

📍 Local regulators can still decide how to define PTEs in their own countries.

2. Why is this important?

📍 Audit and quality requirements for listed/publicly traded companies are stricter because they affect many investors and the public.

📍 These updates make sure the rules are applied consistently worldwide.

3. Other updates

📍 The stricter requirements that used to apply only to listed companies now also apply to PTEs.

📍 For review engagements (ISRE 2400), auditors must disclose publicly if they applied extra independence rules when reviewing financial statements of certain sensitive entities, like public interest entities.

In short:
These changes help ensure that audits of companies whose shares are traded publicly are held to high standards, giving investors and the public more confidence in the fairness and independence of financial reporting.

---

国际审计与鉴证准则理事会（IAASB）对审计和质量管理准则做了一些小但重要的修改。

1. 修改了什么？

📍 将 “上市公司” 的定义更新为 “公开交易实体（PTE）”。

📍 这与国际会计师职业道德准则（IESBA Code）保持一致。

📍 各国监管机构仍可根据本地情况定义 PTE。

2. 为什么重要？

📍 上市或公开交易公司的审计要求更严格，因为它们影响很多投资者和公众。

📍 更新后的规则确保全球一致性。

3. 其他更新

📍 以往只适用于上市公司的严格要求，现在也适用于 PTE。

📍 在财务报表复核业务（ISRE 2400）中，审计人员必须 公开披露 如果他们应用了针对某些敏感实体（如公众利益实体）的额外独立性规则。

一句话总结：
这些改动确保了公开交易公司的审计更透明、更独立，增强投资者和公众对财务报告的信心。

Off-Peak DinnerFirst, my sincere appreciation goes to the organising committee for making this evening possible and allo...
15/09/2025

Off-Peak Dinner

First, my sincere appreciation goes to the organising committee for making this evening possible and allowing us to enjoy a wonderful dinner together.

We also want to thank all our team members for your dedication and hard work. It is through our collective effort that we managed to overcome this challenging peak period. 🙏🙏

Enjoy this long holiday and look forward to achieving even greater success together. 💪💪

Bank Negara Malaysia (BNM) has introduced a new policy on insurance adjusters.1. Who are adjusters?📍 Adjusters are profe...
15/09/2025

Bank Negara Malaysia (BNM) has introduced a new policy on insurance adjusters.

1. Who are adjusters?

📍 Adjusters are professionals who assess insurance claims, for example, after a car accident, a fire, or property damage.

📍 They check the situation and help insurance companies decide how much should be paid to the policyholder.

2. What does the new policy say?

📍 Anyone who wants to work as an adjuster must now register with BNM.

📍 Registered adjusters must follow strict rules on professionalism and pay certain fees.

📍 These rules are meant to ensure adjusters are qualified, fair, and professional.

3. When does it start?

📍 The policy has already taken effect on 29 August 2025.

In short:
This policy ensures that insurance adjusters in Malaysia are properly registered and act professionally, thereby giving the public greater confidence in the fairness of insurance claims.

---

马来西亚国家银行（BNM）推出了一项关于 保险公估师（adjusters） 的新政策。

1. 谁是公估师？

📍 公估师是负责评估保险理赔的专业人士，例如车祸、火灾或财产损失后的理赔。

📍 他们检查情况，并协助保险公司决定应赔偿多少金额。

2. 新政策内容是什么？

📍 任何想成为公估师的人，都必须向 BNM 注册。

📍 已注册的公估师必须遵守专业行为规范，并支付相关费用。

📍 这些要求确保公估师具备资格、公正并保持专业。

3. 什么时候开始？

📍 该政策已于 2025 年 8 月 29 日 生效。

一句话总结：
这项政策确保马来西亚的保险公估师必须注册并保持专业，从而让公众对保险理赔的公平性更有信心。

The Malaysian Accounting Standards Board (MASB) has updated the rules for Management Commentary in financial reports.1. ...
15/09/2025

The Malaysian Accounting Standards Board (MASB) has updated the rules for Management Commentary in financial reports.

1. What is Management Commentary?

📍 It is the section of a company’s annual report where management explains the company’s performance, challenges, future outlook, and key risks.

📍 It helps investors and the public understand the numbers in the financial statements in plain language.

2. What’s New?

📍 The revised guidance follows international standards (IFRS Practice Statement 1).

📍 It tells companies how to prepare clearer and more useful commentary.

📍 It replaces the old version issued back in 2013.

3. When does it start?

📍 It applies to annual reports starting on or after 3 September 2025.

📍 Companies can also apply it earlier if they wish.

In short:
This update ensures that company reports are more transparent and easier to understand, helping investors and the public get a clearer picture of how businesses are doing and where they are heading.

---

马来西亚会计准则理事会（MASB）更新了 管理层评论的指引。

1. 什么是管理层评论？

📍 这是公司年度报告中的一部分，由管理层解释公司的表现、挑战、未来展望和主要风险。

📍 它帮助投资者和公众更容易理解财务报表里的数字。

2. 有哪些更新？

📍 新的指引与国际标准（IFRS Practice Statement 1）接轨。

📍 它说明了公司应如何写出更清晰、更有用的评论。

📍 它取代了 2013 年发布的旧版本。

3. 什么时候开始？

📍 从 2025 年 9 月 3 日或之后开始的年度报告必须采用。

📍 公司也可以选择更早采用。

一句话总结：
新的指引让公司报告更透明、更容易理解，让投资者和公众更清楚企业的现状和未来方向。

Address

38-1 Jalan Radin Anum, Bandar Baru Seri Petaling
Kuala Lumpur
57000

Opening Hours

Monday 08:00 - 17:00
Tuesday 08:00 - 17:00
Wednesday 08:00 - 17:00
Thursday 08:00 - 17:00
Friday 08:00 - 17:00

Telephone

+60390588313

Website

Alerts

Be the first to know and let us send you an email when CCS - Chartered Accountants posts news and promotions. Your email address will not be used for any other purpose, and you can unsubscribe at any time.

Shortcuts

Share

Category

CCS & CO [AF 1538] Chartered Accountants

Our Services: Audit & Assurance 审计与鉴证

Corporate Advisory 企业咨询

Human Resources Services 人力资源服务

In House Training 内部培训