Compliance·July 2026·4 min read

Annual Return vs Audited Financial Statements: what’s due, and when

Two of the most confused annual obligations for Malaysian companies. Here’s what each one is, when it’s due, and what it costs.

In this article
The Annual ReturnThe Audited Financial StatementsWhen they become mandatory

The Annual Return

The Annual Return is a snapshot of your company’s particulars — directors, shareholders, registered office and share capital — filed with SSM once a year. It confirms your company details are current; it is not a financial document.

The Audited Financial Statements

Your financial statements report the company’s financial position for the year. Where required, they must be audited, then lodged with SSM through the MBRS platform. This is separate from, and in addition to, the Annual Return.

When they become mandatory

Both typically apply from your second year onward. With Voyage, the Annual Return filing is RM500 a year and preparation and submission of the Audited Financial Statement via MBRS is RM500 — both charged on top of the RM99 monthly retainer.

Frequently asked questions

What’s the difference between an Annual Return and financial statements?

The Annual Return updates your company’s particulars with SSM; the financial statements report your finances and, where required, must be audited and lodged via MBRS.

When are these first due?

Both generally apply from your second year onward.

What does Voyage charge for them?

RM500 a year for the Annual Return filing and RM500 for preparation and submission of the Audited Financial Statement via MBRS.

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