Malaysia legislation
Section 85
Section 85
A Langkawi company shall not be required to appoint an auditor so long as—
(a)
the company or a director, officer, agent or any person on behalf of the company does not issue an invitation or distribute forms of application to the public or to any member of the public to subscribe for shares in the company; or
(b)
the members of the company so resolve at a meeting of members of the company that such an appointment need not be made in respect of each financial year.
Removal and resignation of auditors