Guidelines for Liquidator Licence Application


Description: Official Guidelines by AG
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To be a liquidator, a member must be in possession of a liquidator licence granted by the Accountant General’s Office pursuant to the Companies Act 2016.

The requirements for applying for a liquidator licence are as follows:-

  1. Must be a Malaysian citizen or permanent resident;
  2. A member of recognised professional body under Section 433(5) on the Companies Act 2016 and hold a valid Practising Certificate;
  3. Not a bankrupt, not been convicted in the immediate past 5 years whether within or outside Malaysia of any offence involving fraud or dishonesty relating to the promotion, formation or management of any body which punishable on conviction with imprisonment for three months or more;
  4. Possess sufficient working experience in liquidation practice as follows:
    1. 5 years of full-time working experience in the field of liquidation;
    2. Candidates who have left liquidation practice, but still within a 3 years period prior to the application to be approved company liquidators, are still eligible to apply.
    3. For candidates who have left liquidation practice for more than 3 years, they must work for at least 1 year in insolvency in the Malaysian environment.
    4. Experience in other countries can also be considered however, candidate must work for at least 1 year in liquidation in the Malaysian environment.
  5. A sponsor letter from an approved liquidator who has supervised the candidate;
  6. Must have the capacity in carrying out the duties as a liquidator.

Description: Application Procedures
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  1. Applicant for liquidator approval must be from an approved audit holder with valid Practising Certificate. The person must have obtained the audit approval for at least one (1) year and must have at least two (2) years in liquidation experience prior to application.
🏢 Unit Unit Kawal Selia Juruaudit dan Penyelesai Syarikat
Bahagian Pembangunan Perakaunan dan Pengurusan
Jabatan Akauntan Negara Malaysia
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