SSM compliance calendar

March 2026 standards — MBRS 2.0 digital lodgement, e-BOS beneficial ownership, recovery campaign rules, and PD 10/2024 audit exemption Phase 2.

March 2026 SSM compliance window

Key regulatory milestones for Malaysian private companies under the Companies Act 2016.
31 Jan – 31 Mar 2026

MBRS 2.0 penalty waiver

Late AR & FS penalties waived for submissions 7 days–3 months overdue (system congestion).

16 Apr – 30 Sep 2026

Recovery campaign

Outstanding AR/BO (3 months) and FS (6 months) grace with Borang Aku Janji.

From 25 Mar 2026

Recovery exclusions

Current AR anniversaries on/after 25 Mar 2026 and FS with FYE from 30 Oct 2025 are out of scope.

FY commencing 1 Jan 2026

Audit exemption Phase 2

Thresholds: RM 2M turnover · RM 2M assets · 20 employees (any 2 of 3).

MEYZER360 HOLDINGS SDN. BHD.

● MBRS pending● e-BOS synced◎ Recovery eligible
MBRS penalty waiver ended 31 Mar 2026Recovery campaign active until 30 Sep 2026
  • 24Jun
    Lodge BO register via e-BOSOn track
    Due 24 Jun 2026 · BO

    Within 14 days of recording in register (s.60B CA 2016).

  • 1Jul
    Circulate financial statementsDue soon
    Due 1 Jul 2026 · FS

    Within 6 months of financial year end (s.258 CA 2016).

  • 31Jul
    Lodge FS via MBRS 2.0 (XBRL)Due soon
    Due 31 Jul 2026 · MBRS

    Within 30 days of circulation (s.259 CA 2016). Mandatory digital lodgement since 1 Jun 2025.

  • 14Feb
    Annual Return (MBRS 2.0)Due soon
    Due 14 Feb 2027 · AR

    Recovery campaign: 3-month grace if Borang Aku Janji accepted.

Audit exemption checker

Practice Directive 10/2024 — Phase 2 (2026): RM 2M turnover · RM 2M assets · 20 employees (any 2 of 3). Unaudited FS still lodged via MBRS 2.0.
✓

Eligible

Eligible for audit exemption under Phase 2 (2026) (3/3 criteria met).

CriterionYour valuePhase 2 (2026) maxMet
Turnover980,0002,000,000Yes
Assets720,0002,000,000Yes
Employees620Yes

3/3 criteria met (need 2)

  • Applies to financial periods commencing on or after 1 Jan 2026 (PD 10/2024 Phase 2 (2026)).
  • Unaudited FS, directors' report and certificate of compliance must be lodged via MBRS 2.0 within 30 days of circulation.

All tracked MY entities

Registry-synced compliance posture for demo Malaysian companies.

MEYZER360 HOLDINGS SDN. BHD.

● MBRS pending● e-BOS synced

Kopi Holdings Sdn. Bhd.

● MBRS overdue● e-BOS due