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Company Secretary in Malaysia: What Every Sdn Bhd Needs to Know

Section 235 of the Companies Act 2016 explained — mandatory vs optional company secretary services, the annual compliance calendar, common mistakes, and cost ranges.

By IntBooks Team Updated 10/04/2026

Reading time: ~10 minutes. Audience: Malaysian Sdn Bhd directors and founders who need to understand their company secretary obligations. Skill level: beginner.

Every Malaysian company must have a company secretary. It’s not optional — Section 235 of the Companies Act 2016 requires it. Yet most founders treat the company secretary as a compliance formality rather than a strategic function. That’s a mistake.

A good company secretary keeps you compliant with SSM, prepares the resolutions your board needs, files your annual return on time, and flags regulatory changes before they become problems. A bad one (or none at all) exposes you to penalties, enforcement action, and — in severe cases — personal liability for directors.

This guide explains what a company secretary does, what the law requires, and how to get it right without overpaying.

Part 1: What the law requires

The appointment

Under Section 235 of the Companies Act 2016, every company must appoint at least one company secretary who is:

  1. A natural person (not a company)
  2. At least 18 years old
  3. A citizen or permanent resident of Malaysia
  4. A member of a prescribed body — Malaysian Institute of Accountants (MIA), Malaysian Institute of Chartered Secretaries and Administrators (MAICSA), or Malaysian Association of Company Secretaries (MACS) — or licensed by SSM under Section 241

The appointment must be made within 30 days of incorporation. If the position is vacant for more than 30 days, every director commits an offence and is liable to a fine of up to RM 50,000.

What happens if you don’t have one

  • Offence under Section 235(2): Fine of up to RM 50,000 for every director
  • SSM enforcement: SSM can issue a compound (fine) or prosecute
  • Cannot file annual return: The annual return requires the company secretary’s signature
  • Cannot change particulars: Changes of directors, address, and share structure require the secretary’s endorsement
  • Risk of striking-off: Persistent non-compliance can lead to SSM striking off the company

Part 2: Mandatory vs optional services

Mandatory duties

These are the things your company secretary is legally required to do:

DutyFrequencyConsequence of non-compliance
File annual return with SSMAnnually (within 30 days of incorporation anniversary)Late lodgement penalty (RM 50–5,000 depending on delay)
Maintain statutory registers (members, directors, charges, debentures)OngoingOffence under Section 47; fine up to RM 50,000
Record minutes of board meetings and general meetingsEvery meetingMinutes required to evidence board decisions
Ensure compliance with the Companies Act 2016OngoingSecretary is personally liable under Section 238
File changes of particulars with SSM (directors, address, share capital)Within 14–30 days of changeLate filing penalties

Optional (but valuable) services

ServiceWhy it matters
Board resolution draftingSaves your directors time and ensures resolutions are legally valid
AGM/EGM preparationNotices, agendas, proxy forms, and minutes
Share transfer and allotment processingRequired for investor rounds, employee share schemes, and restructuring
Registered office addressSaves you from maintaining a physical office purely for compliance
Companies Act advisoryProactive alerts when regulatory changes affect your business
Striking-off and winding-up coordinationProper closure saves directors from future personal liability

Part 3: The annual compliance calendar

Here’s what a typical Sdn Bhd needs to do each year, and which tasks the company secretary handles:

MonthTaskWho does it
Every monthMaintain statutory registers (if changes occur)Company secretary
As neededPrepare board/shareholder resolutionsCompany secretary
Within 30 days of incorporation anniversaryFile annual return with SSMCompany secretary
Before AGMPrepare AGM notice, agenda, proxy formCompany secretary
At AGMPresent financial statements, appoint auditors, approve directors’ feesDirectors + secretary
After AGMFile AGM minutes, update registersCompany secretary
Within 14 days of any changeFile change of directors, address, or secretary with SSMCompany secretary
Within 30 days of share allotmentFile return of allotment with SSMCompany secretary

The most critical deadline is the annual return — miss it and the penalties start accumulating immediately.

Part 4: Common mistakes

1. Not appointing a secretary after incorporation

Many founders incorporate their Sdn Bhd through a formation agent and assume the agent’s secretary appointment covers them indefinitely. It doesn’t — if the agent’s secretary resigns and you don’t appoint a replacement within 30 days, you’re in breach.

2. Using an unqualified person

Your uncle who “knows business” is not a qualified company secretary unless he’s a member of MIA, MAICSA, or MACS, or is licensed by SSM. Appointing an unqualified person is an offence.

3. Ignoring the annual return

The annual return is a simple form, but it has a hard deadline. Late filing triggers automatic penalties:

DelayPenalty (Sdn Bhd)
Up to 30 daysRM 50
31–60 daysRM 100
61–90 daysRM 250
91–180 daysRM 500
181–365 daysRM 1,000
Over 1 yearRM 5,000

4. Not updating registers after changes

Every change of director, shareholder, address, or share capital must be recorded in the statutory registers AND filed with SSM. If your registers don’t match SSM’s records, your annual return will be rejected.

5. Losing the minute book

Board minutes are legal documents that evidence your company’s decisions. If you can’t produce them during an audit, tax investigation, or shareholder dispute, you have a serious problem. Your company secretary should maintain the minute book — physical or digital — and ensure it’s complete and up to date.

Part 5: Cost ranges

Company secretary fees in Malaysia are straightforward:

ServiceTypical fee
Annual retainer (single-entity Sdn Bhd)RM 1,200–3,000/year
Registered office addressRM 600–1,500/year
Board resolution draftingRM 100–300 per resolution
AGM/EGM preparationRM 500–1,000 per meeting
Change of directors/address filingRM 200–500 per filing
Share transfer processingRM 300–800 per transfer
Striking-off applicationRM 1,500–3,000

For most single-entity Sdn Bhd companies, the total annual cost is RM 2,000–4,000 including the retainer and a few resolutions. This is significantly less than the potential penalties for non-compliance.

Part 6: How IntBooks works with your company secretary

IntBooks‘s company secretary service handles all mandatory and optional duties for your Sdn Bhd. The key difference from a traditional secretary is the compliance calendar integration — every deadline is tracked inside IntBooks, with proactive reminders to directors via email and the IntBooks notification system.

What’s included:

  • SSM annual return filing — prepared and filed on your behalf
  • Statutory register maintenance — all registers stored digitally in a tamper-evident format
  • Board and shareholder resolutions — drafted and circulated for digital approval
  • Change of particulars — filed with SSM within 14 days of your instruction
  • Registered office address — a KL address for statutory correspondence
  • Compliance calendar — a 12-month calendar with automatic reminders for every deadline

The SME package covers a single-entity Sdn Bhd with up to 6 resolutions per year, AGM preparation, and a registered office address.


Next steps: Explore company secretary packages · Annual return glossary entry · View all professional services