Quick answer: To switch accounting firms in Malaysia, agree scope and start date with the new firm, give notice under your current agreement, request your ledgers, files and filings in writing, share them with the new firm, and change access to software and portals. Statutory deadlines keep running during the change, so agree who handles each one. For audits, MIA's requirements say a member in public practice must enquire from the existing auditor before accepting the nomination.
Key takeaways
- Give written notice under your agreement and request your records in writing.
- Directors are responsible for accounting records under section 245, so keep copies.
- Deadlines keep running. Agree who handles each one during the change.
- Switch after a year end or major filings where you can.
- For audits, MIA requires the proposed auditor to enquire from the existing auditor.
Five Steps to Switch
Choose and agree
Pick the new firm and agree scope, fees and start date.
Give notice
Follow the notice terms in your current agreement.
Request records
Ask for ledgers, files and filings in writing.
Share and reconcile
Give the records to the new firm and agree opening balances.
Change access
Remove old access and give the new firm what it needs.
Planning to switch? We will manage the handover with your current firm.
When Should You Switch?
| Timing | Why it works or not |
|---|---|
| Just after the financial year end | Opening balances are clear and the new firm can plan the year. |
| After financial statements and tax returns are filed | Major filings are complete, so the handover is cleaner. |
| Just before a filing deadline | Higher risk. Agree in writing who files, or wait until after the deadline. |
| Mid-year | Possible with a clear cut-off date and agreed opening balances. |
Who Gives What?
Ask the outgoing firm for
Accounts
- Ledger and trial balance.
- Bank reconciliations and supporting documents.
Filings
- Financial statements and tax computations.
- Payroll files and statutory submissions.
Give the new firm
Company
- Company documents and registration details.
- A list of deadlines and pending items.
Access
- Access to software and bank views as needed.
- Authorisations for tax and statutory portals, if in scope.
Where Do Owners Go Wrong?
Switching without written notice
Follow the agreement so records and fees are not disputed later.
Letting deadlines fall in the gap
Agree in writing who handles each deadline during the change.
Forgetting access
Remove the old firm's access to software and portals once the handover is complete.
Not keeping a copy
Keep copies of everything you receive. Directors are responsible for the records.
Frequently Asked Questions
Quick answers on changing your accounting firm.
How do I switch accounting firms in Malaysia?
Decide on the new firm and the start date, tell the existing firm in writing, request your records and files, share them with the new firm, change access and authorisations, and confirm who handles each upcoming deadline.
Do I need to tell my current firm first?
Check your service agreement for the notice period and terms, then give notice in writing.
Does the new firm have to contact the old firm?
For a financial statement audit, MIA's requirements say a member in public practice must not accept the nomination without first enquiring from the existing auditor. For other work, rules vary, so ask the new firm how it handles handover.
What records should I ask for?
Ledgers and trial balance, bank reconciliations, supporting documents, financial statements and tax computations, payroll files, tax and filing submissions, fixed asset registers and any workpapers you are entitled to.
Who owns the accounting records?
The directors are responsible for the company's accounting records under section 245 of the Companies Act 2016, so request them in writing and keep copies.
When is the best time to switch?
Often just after a financial year end or after major filings are done, because opening balances are clear. You can switch at other times if the handover is planned.
What if a deadline is close?
Statutory deadlines continue during the change. Agree in writing who handles each one, such as financial statements, tax filings and monthly payments.
What access should I change?
Remove the old firm's access to your accounting software, bank view access and tax, EPF and PERKESO portals, and give the new firm only what its scope needs.
What if the old firm holds my software subscription?
Ask for the data to be exported or the subscription transferred to your company's name.
What if there is a fee dispute?
Settle the facts and request your records in writing. Seek legal advice if the matter is not resolved.
Can we switch halfway through the year?
Yes, with a clear cut-off date, agreed opening balances and a reconciled position.
Does changing my accountant change my auditor?
Not automatically. If your company is audited, the audit appointment has its own requirements, so ask the new firm and your auditor.
Sources
Official sources
- SSM, Company Directors' Responsibilities booklet
- MIA, Summary of local requirements (Section 320, R320.4 MY)
- SSM, FAQ on Companies Act 2016 (Part L)
This page is general information, not legal advice. Agencies change their requirements, so confirm the current rules with SSM and MIA, or with us, before you act. Checked November 2026.
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Want a smooth switch? We will handle the handover. All consultations are by video call.