While the Malaysian Institute of Accountants (MIA) originally issued Recommended Practice Guide (RPG) 7 to standardize audit fees, the guide was formally withdrawn from their website to comply with the Competition Act 2010.
Despite this, the RPG 7 remains the industry benchmark. It helps ensure that audit firms can maintain high professional standards without succumbing to “price wars” that might compromise the quality and integrity of your financial oversight.
Audit fees have evolved to reflect several modern business realities:
Increased Compliance: Higher international auditing standards require more rigorous testing.
Rising Operational Costs: The complexity of modern business increases the resources required for a thorough audit.
Professional Integrity: Fair pricing ensures your auditors have the time and expertise to provide a truly reliable service.
Fees are generally determined by the size and activity of your business. Below are the two primary methods used to establish a baseline fee.
This is the most common metric for active trading companies.
| Asset/Turnover Range (RM) | Rate | Cumulative Fee (RM) |
| Dormant Company | Minimum Fee | 800 |
| First 100,000 | 1.000% | 1,000 |
| Next 150,000 | 0.438% | 1,657 |
| Next 250,000 | 0.313% | 2,440 |
| Next 500,000 | 0.188% | 3,380 |
| Next 1.5 Million | 0.125% | 5,255 |
| Next 2.5 Million | 0.100% | 7,755 |
| Next 5.0 Million | 0.094% | 12,455 |
| Next 10.0 Million | 0.100% | 22,455 |
| Above 20 Million | Negotiable | > 22,455 |
Used primarily for organizations where expenditure is the better reflection of activity.
| Operating Expenditure (RM) | Rate | Cumulative Fee (RM) |
| Dormant Company | Minimum Fee | 800 |
| First 50,000 | 2.500% | 1,250 |
| Next 150,000 | 1.250% | 3,125 |
| Next 800,000 | 0.625% | 8,125 |
| Next 1.0 Million | 0.250% | 10,625 |
| Above 2.0 Million | Negotiable | > 10,625 |
Note: All fees are subject to prevailing Service Tax.
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