Board Matters Quarterly - Issue 14: December 2012


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As the audit committee find themselves in the middle of another year-end reporting season, they continue to face change, economic volatility, and regulatory landscape being re-shaped by the proposed and implemented regulatory changes.

This issue of Board Matters Quarterly is dedicated to helping the audit committee identify and prepare for key financial reporting considerations that their companies may face. We also look at the Companies Act review which is expected to the tabled in Parliament by end of 2013.

We hope you find Board Matters Quarterly useful, and share it with others. If you have feedback or ideas for future issues, please contact us at

In this issue

1. Year-end issues the audit committee should consider
2. Companies Act reviewed to improve corporate governance
3. Malaysia Budget 2013
4. Regulatory updates

Tan Seng Choon

Partner | Assurance | Professional Practice