-
Continue reading →: Why I Now Say “No” When People Ask Me to Take Their Photos
People think photographers enjoy taking photos of them.Not true.The fastest way to kill a hobby… is to turn it into free labour for everyone around you. I have been a hobby photographer for more than 20 years.Olympus is my loyal partner.On every trip, I carry two cameras … one long…
-
Continue reading →: How We Train New Recruits on E-Invoice
E-invoice is not just a software change.It is a mindset change. Last week, one simple question proved why proper training matters. To train our new recruits, we used a very structured approach: The next Monday, a junior passed me an audit file. I asked casually,“Since this company receives rental income,…
-
Continue reading →: Why an IT Intern Said “No” To Us
Last week, I personally interviewed an IT intern.I rarely do this, but this role was different. We are about to launch real AI automation projects inside our firm.Not theory. Not uni assignment. Actual implementation. Our mission is very simple:Automate boring and repetitive work in an accounting firm. Examples: We plan…
-
Continue reading →: (TAX UPDATE) New Instalment Rules for Companies – One Year of Tax Must Now Be Paid Within the Same Year
Introduction Under the latest Finance Bill, LHDN will restructure the tax instalment schedule for companies and LLPs. The goal is tax administration efficiency to ensure that instalments for a Year of Assessment (YA) are fully paid within the same basis period, instead of spilling into the following year. This change…
-
Continue reading →: Why I Still Attend Budget Seminar Every Year
Every October or November, I sit in a ballroom, listening to another round of Budget updates.This morning, I did the same again at Holiday Villa, Johor Bahru. And people always ask me: “Koh, why you still go? Budget also nothing special.” To be honest, they are right.This year’s Budget 2026…
-
Continue reading →: Why I Told My Fresh Graduate That ACCA Is Her Best Door to the Future
Most fresh graduates think convocation is the end. For her, it was just the beginning. This week, my intern-turned-permanent colleague walked into my room with a small gift to me from her convocation and an audit file for signature. I congratulated her on this milestone.But I also asked a question…
-
Continue reading →: (TAX UPDATE) New IRBM Rules on Tax Clearance Letter (TCL) for Foreign Employees
IRBM has updated the rules on applying for Tax Clearance Letters (TCL) effective 1 November 2025, replacing the earlier April 2024 guidelines. Good news for employers :You no longer need to submit CP22A or CP22B for non-Malaysian employees who resign, as long as: If both conditions are met, no submission…
-
Continue reading →: First Peak in Audit Firm: Real Stories from KTP’s Newcomers
What really happens during the peak period in an audit firm? Not from textbooks.Not from LinkedIn posts.But from the real voices of our own team. In this video, Mr. Koh sits down with three newcomers who just survived their first audit peak at KTP in 2025. No filters, no script…
-
Continue reading →: (TAX UPDATE) Service Tax Update 2025: Construction Industry Can Now Separate Materials from Labour to Reduce SST Exposure
Introduction Big news for Malaysia’s construction industry.On 24 October 2025, the Royal Malaysian Customs Department released Service Tax Policy No. 7/2025, effective retrospectively from 1 July 2025. This long-awaited clarification finally confirms that itemised billing, separating construction materials and labour in your invoice, is officially recognised for service tax purposes.…
-
Continue reading →: Why I Resigned as Auditor When Directors Start Fighting
This month, Suruhanjaya Syarikat Malaysia (SSM) charged two ex-directors under Section 218(1)(c) and Section 221(1) of the Companies Act 2016. Their offences were approving a salary increment without AGM consent and failing to declare their interest in a tenancy agreement involving company property. At first glance, it looked like a…

