About Us



Approved Company Auditor @ Johor, Kuala Lumpur & Penang, Malaysia


L & Co. – A member firm of Malaysian Institute of Accountants (MIA), Approved Company Auditor, Income Tax Agent and SST Agent – was established to assist Malaysia Small and Medium Enterprises on their company financial statement statutory audit and taxation. Our office is located at Taman Gaya, Ulu Tiram (Johor), Kuchai Lama, Wilayah Persekutuan (Kuala Lumpur) and Bayan Baru, Penang Island (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 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 frameworks, Tax technical guideline and etc. We also advise client on income tax incentives which are available and best suited for them.

Our core services are 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.

Our clientele portfolios include local business corporations (e.g. manufacturing, construction, plantations, global trader, etc.), professional services providers (e.g. doctor, lawyer, etc.), not-for-profit organizations and multinationals. We play an important sole in assisting them by providing consistent standards of services based on high order professional capabilities and local knowledge.

Our group of companies include licensed Secretarial Firm that registered with Charted Secretaries Malaysia (MAICSA) in Johor Bahru (Johor), Wilayah Persekutuan (Kuala Lumpur) and Penang Island (Penang), Malaysia. This allow company (e.g. Sdn.Bhd.) registered in Malaysia engage our associate as their company secretary to assist them in compliance with Malaysia statutory requirements.

As one of the recognized audit firm in Johor Bahru (Johor), Wilayah Persekutuan (Kuala Lumpur) and Penang Island (Penang), Malaysia, L & Co. has wide network link and business contacts which able to address the needs of both a small enterprise to an internationally-size business.

Business Principle – We Believe

  • The best wat for getting new clients is to give the best services to the existing clients.
  • Staff is our company’s biggest assets; “sincerity” is the keyword to the team building.
  • “Reliable” is the keyword in business.
  • Stable financial reporting is critical to the business development.