ASEAN Briefing News

Audit and Compliance in Brunei: A Guide for Foreign Investors

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Private and public companies in Brunei are obligated to audit their accounts as well as hold annual general meetings once a year.

Audit and Compliance in Vietnam: A Guide for Foreign Investors

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Foreign-owned enterprises and representative offices are obligated to have their annual statements audited.

Audit and Compliance in Thailand: A Guide for Foreign Investors

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All companies in Thailand must prepare financial statements for their assigned accounting period to the Ministry of Commerce.

Audit and Compliance in Cambodia: A Guide for Foreign Investors

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Resident taxpayers are subject to tax on their worldwide income while non-resident taxpayers are taxed on their Cambodia-sourced income only.

Audit and Compliance in Singapore: A Guide for Foreign Investors

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Singapore makes it obligatory for registered businesses to file annual financial statements and hold annual general meetings.

Audit and Compliance in Malaysia: A Guide for Foreign Investors

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All companies incorporated in Malaysia must have their accounts audited by a Ministry of Finance approved auditor as mandated by the Companies Act of 2016.

Audit and Compliance in the Philippines: A Guide for Foreign Investors

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The Philippines uses a self-assessment tax system, and the accounting period consists of 12 months, normally ending on December 31.

Audit and Compliance in Indonesia: A Guide for Foreign Investors

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Foreign businesses should focus on Indonesia’s Company Law, which dictates the accounting standards companies should adhere to when preparing financial statements.

An Introduction to Doing Business in Indonesia 2023 – New Publication from Dezan Shira & Associates

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This Guide covers the fundamentals of investing in Indonesia, including market entry, company setup, tax and audit, and HR and payroll.

Audit and Compliance in ASEAN: Prepare for 2022 – Latest Issue of ASEAN Briefing Magazine

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The latest issue of ASEAN Briefing Magazine, titled “Audit and Compliance in ASEAN: Prepare for 2022”, is out now and available as a complimentary download.

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