L & Co. – A member firm of Malaysian Institute of Accountants (MIA), Approved Company Auditor, Income Tax Agent and GST Agent – was established to assist Malaysia Small and Medium Enterprises on their company financial statement statutory audit, taxation and GST (Goods and Services Tax) affairs. Our office is located at Kuala Lumpur, Johor and Penang, Malaysia. There are around 2000 registered professional (audit or non-audit) firm in Malaysia now and 200 of these firm located at Johor area. We are one of the registered audit firm that have received the approved company auditors' license from the Ministry of Finance Malaysia (MOF) under Section 8 of Companies Act 1965. This allow company registered in Malaysia appoint us as their company external auditor to audit and express our opinion for their company financial statement. We are also approved Tax Agent registered with Inland Revenue Board (IRB) under Section 153(3) of Income Tax Act 1967. As a professional tax consultant, we advise and assist our client in their company or individual income tax compliance and submIssion according to Income Tax Act 1967, IRB's public ruling, Tax audit & investigation framworks, Tax technical guideline and etc. We also advice client on income tax incentives which are available and best suited for them. Our core services is external audit of companies' financial statements. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with approved standards on auditing in Malaysia. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.