GO Blog & Articles
Insights, explainers, and updates from Genesis Origo — covering ACCA & accountancy, Malaysian taxation, business & HR matters, personal finance, and the technologies reshaping our profession.
9 FAQ to Help You Understand Professional Accountancy Qualification
ACCA members are recruited globally — UK, Ireland, US, Canada, Australia, NZ, Singapore, Vietnam, and across the Middle East. The qualification opens international career doors.
Read articleACCAACCA Administrative Review — Re-marking Service
Important: ACCA does not offer re-marking. The Administrative Review only verifies that marking and result release procedures were correctly followed — it doesn't reassess the quality of your answers.
Read articleACCAACCA Careers in Malaysia
Two main career paths await ACCA students: the Practice route into Big 4 firms (Deloitte, EY, KPMG, PWC) and medium firms, or the Commercial route into industry finance roles.
Read articleACCAACCA Exam Time Limit — What is the 7-year rule?
The 7-year rule applies only to ACCA Strategic Professional papers — once you pass your first SP exam, you have 7 years to complete the rest. Knowledge and Skills levels have no time limit.
Read articleACCAACCA Papers or Subjects Explained
A breakdown of ACCA's three exam levels — Applied Knowledge (BT/MA/FA), Applied Skills (6 papers leading to RQF Level 4 Diploma), and Strategic Professional papers — with descriptions of what each subject covers.
Read articleACCAACCA Professional Marks Update — Strategic Options
ACCA introduced 20 marks for Professional Skills across all Strategic papers (except SBR) — AAA/AFM/APM from Sep 2022, ATX (MYS) from Dec 2023.
Read articleACCAACCA Syllabus — Changes to ACCA Syllabus 2023/2024
A summary of ACCA's 2023-2024 syllabus changes plus key exam structure updates — including SBL's reduced 3hr 15min duration with pre-seen information released 2 weeks before exams.
Read articleACCAAccountants in the Digital Era
Will AI replace accountants? Probably not in the near future — while AI handles routine data tasks well, the critical thinking, judgment, and client-facing work remain firmly human.
Read articleACCABecoming an Auditor in Malaysia
To "sign accounts" you need to be a Chartered Accountant — MIA member with right qualification + 3 years experience, then complete the Public Practice Programme and pass the Audit Approval Interview (5 years total).
Read articleACCACheatsheet — Time Management for Exam Preparation
Practical tips to "cheat time" before exams — study during commutes, lunch breaks, and listen to lectures at 1.5x. Even an extra 2.5 hours a day adds up to 40 hours by exam day.
Read articleACCADegree in Accounting or ACCA?
ACCA is recognised in nearly 200 countries and can cost up to 50% less than a private university accounting degree in Malaysia — with the flexibility to start while working.
Read articleACCAESG — Emerging Accounting Issues
Sustainability has become a major issue in accounting — explore the ESG frameworks accountants now work with: IFRS, GRI, SASB, and IIRC, and how they shape modern financial reporting.
Read articleACCAFrom ISQC 1 to ISQM 1
ISQM 1 replaces ISQC 1, shifting audit firms from reactive quality control to a proactive, risk-based management approach with 8 components — a major change for audit and assurance practices.
Read articleACCAHow to be a Chartered Accountant in Malaysia
Only MIA-registered professionals can legally use the "Accountant" title in Malaysia. There are 3 routes to MIA membership — most commonly via professional bodies like ACCA, MICPA, CIMA, or ICAEW.
Read articleACCAInteresting Facts about ACCA
ACCA is broadly equivalent to a UK degree (Knowledge + Skills) and Master's level (Strategic Professional). ACCA salaries range from RM 5,000–7,000 in Malaysia to USD 4,300–6,000 in the US.
Read articleACCAIs ACCA Hard?
ACCA exam pass rates range 30–85% by level — Knowledge papers around 65–84%, Skills around 52%, Strategic around 40%. The journey is challenging but achievable with the right strategy.
Read articleACCAPetty Cash — Basic Accounting
Petty cash is small on-hand cash for everyday office expenses. The Imprest System (fixed float, replenish to constant balance) is recommended for proper internal control.
Read articleACCAStudying ACCA and Working Full Time?
Nearly 90% of Genesis Origo's ACCA students are working adults. Recommended pace: 1-2 Skills papers per semester, 1 Strategic Professional paper. With discipline (4 hours per week) and lecturer support, it's very doable.
Read articleACCATop 5 Tax Cases in Malaysia 2021
Five landmark Malaysian tax cases from 2021, starting with the Continental Choice Court of Appeal decision on Real Property Companies — relevant for ACCA students studying tax law.
Read articleACCAWhat is ACCA and how to become a globally recognised Accountant?
A recorded webinar by Mr Low Chin Ann and Mr Ng Kian Tuck (July 2022) walking through what ACCA is and the path to becoming a globally recognised accountant.
Read articleACCAWhy choose ACCA Foundation in Accountancy (FIA)
ACCA FIA is an open-access qualification — no entry requirements, flexible study options, and you can start as young as 16. With LCCI discontinued, FIA is an attractive choice for global recognition in accounting and finance.
Read articleACCAWhy choose Accountancy as a Career?
Accounting and finance are core functions of every business — from tracking revenue and profit to supporting critical decision-making. A look at what makes it a strong career.
Read articleACCAWhy Take Sustainability Reporting Seriously?
Sustainability reporting has moved from "nice-to-have" to critical compliance. Bursa Malaysia's enhanced framework now requires TCFD-aligned climate disclosures and 3-year quantitative data — non-compliance brings reputational and financial risks.
Read articleTaxationBudget 2023 Proposal
The original Malaysia Budget 2023 was announced by the former Finance Minister in October 2022. Under the new Unity Government, a re-tabled budget was presented in February 2023.
Read articleTaxationBudget 2023 — Corporate & Business Tax
MSME tax rates revised for YA 2023: 15% on first RM150k, 17% on next RM450k, 24% beyond RM600k. Plus electric vehicle lease deductions extended to RM300k and the e-invoice rollout timeline.
Read articleTaxationBudget 2023 — E-Invoice (Electronic Invoice)
E-invoicing exchanges structured invoice data between buyer and supplier with a tax authority digital stamp. Reduces fraud and improves accuracy. Malaysia targets mandatory e-invoicing for all businesses by January 2027.
Read articleTaxationBudget 2023 — Personal Tax Proposals
Key personal tax changes from YA 2023: tax rate reductions for RM35k-100k bands, expanded medical relief to RM10,000, life insurance relief now includes voluntary EPF, and mandatory e-filing from YA 2024.
Read articleTaxationBudget 2023 — Stamp Duty & RPGT
Stamp duty exemption now covers gifts of real property up to RM1m between parents/grandparents and children/grandchildren. RPGT relief introduced for property transfers under divorce court orders.
Read articleTaxationIncome Tax 101 Webinar — Collaboration with altHR
A 2-part tax webinar by Mr Low Chin Ann with altHR (a Digi subsidiary) — Part 1 covering Personal Tax and Part 2 covering Business Taxation for entrepreneurs. Recordings available.
Read articleTaxationIncome Tax E-Invoice Explained
Malaysia's e-invoicing via the MyInvois portal helps reduce tax leakage, false expense claims, and undeclared income. Two main types: self-bill and consolidated invoices. Changes within 72 hours; address updates within 3 months.
Read articleTaxationIncome Tax for Property Development Company (PR 09-2022)
A video walkthrough of IR Public Ruling 9/2022 covering income recognition for property development companies — addressing how IRB assesses income from multi-year projects and how estimates are derived.
Read articleTaxationIRB Advance Pricing Arrangement 2024
The APA framework helps taxpayers and IRB pre-agree transfer pricing methods for cross-border related-party transactions — providing tax certainty, avoiding double taxation, and reducing compliance costs.
Read articleTaxationIRB: Capital Gains Tax — Disposal of Foreign Capital Assets
Following Budget 2024's Sec 4(aa), gains from disposing foreign capital assets remitted to Malaysia are now taxable for resident companies, LLPs, trusts and cooperatives. IRB guidelines dated 27 March 2024 explain the tax treatment.
Read articleTaxationMinimum Income to Start Paying Income Tax
If you reside in Malaysia for 182+ days, you become a tax resident with lower rates and reliefs. Mr Low Chin Ann's video explains the minimum salary that triggers tax — particularly relevant for those earning RM3,500-RM4,000 monthly.
Read articleTaxationMinimum Salary for Year 2024 to Pay Income Tax
A tax rebate of RM400 applies if your chargeable income is under RM35,000 — meaning you typically won't pay tax until your monthly salary reaches around RM3,450, with reliefs potentially raising that threshold.
Read articleTaxationTax Clearance Letter for Employee
The SPC (Surat Penyelesaian Cukai) certifies an employee's tax affairs upon employment cessation, retirement, death, or leaving Malaysia. Employers must notify LHDNM via Form CP21/CP22A/CP22B within 30 days.
Read articleBusiness & HRBusiness Letters
Strong business letter writing matters for professional communication, persuasion, record keeping, and relationship building. Common weaknesses include poor structure, grammar errors, and lack of clarity.
Read articleBusiness & HRCheating in your Resume / CV? Consequences
Two recent Industrial Court of Malaysia cases (Khoo Kim Loang) confirm that lying on a CV breaches trust and justifies immediate termination — sometimes without even a domestic inquiry.
Read articleBusiness & HREmployment Act 1955 — Key Amendments
The amended EA 1955 now covers all employees regardless of wages — flexi work, 45-hour week, 98 days maternity, 7 days paternity, gig worker protection, and pregnancy safeguards.
Read articleBusiness & HRESG & SME — Why do I care?
ESG matters for SMEs too — failure to consider Environmental, Social, and Governance practices risks losing customers, financing access, and incurring higher operational costs as Malaysia targets net-zero by 2050.
Read articleBusiness & HREssential PowerPoint & Presentation Skills
A short video by Ms Lydia Ong covering the basic features of PowerPoint and presentation skills — an introduction to GO's Digital Skills Advanced Presentation course.
Read articleBusiness & HRHRDC — Employer to register or be fined RM10,000
Since March 2021, all Malaysian companies with 10+ employees must register with HRD Corp and contribute a 1% levy. Non-registration risks fines up to RM10,000 or imprisonment.
Read articleBusiness & HRMACC Act (2009) — Anti Bribery & Corruption Policy
Under MACC Act Section 17A, directors face fines of 10× the bribe value or RM1 million (whichever higher), or up to 20 years' imprisonment. Internal controls and a code of conduct are essential.
Read articleBusiness & HRSME Definition (SME Corp vs Income Tax)
SME definitions differ between SMECorp (turnover/employees thresholds) and the Income Tax Act (paid-up capital ≤ RM2.5m, gross income ≤ RM50m). The distinction matters for incentives and tax rates.
Read articlePersonal FinanceBuying your First Car?
New car or used car? With RM40K you could get a new Perodua Bezza or a used Honda/Toyota. A financial perspective on the warranty, financing margin, depreciation, and maintenance trade-offs.
Read articlePersonal FinanceEquity Investment — Long Term Strategy
A long-term equity case study using QL Berhad — explaining bonus issues, share price adjustments, and how patient holding through bonus rounds can multiply your shareholding meaningfully over time.
Read articlePersonal FinanceMinimum Income Required Per Month
A detailed monthly spending calculator (downloadable) — get an accurate insight into how much you need per month to manage your finances better. Available in English and Bahasa Melayu.
Read articlePersonal FinanceOwning Properties as Investment
"You can't go wrong with property" — but is it true? Owning one property gives you appreciation and refinancing options, but realising gains often means downgrading. A look at the trade-offs.
Read articlePersonal FinanceScammed: Will U be next?
A webinar by Mr Low Chin Ann sharing cybersecurity insights and practical tips to prevent yourself from falling victim to scams.
Read articlePersonal FinanceStudying Online Effectively — Tips & Advice
Practical tips to study effectively online — manage distractions, build routine, dedicated study space, set goals, and stay connected to lecturers for support.
Read articlePersonal FinanceUnderstanding Interest Charges and Calculations
Why are HP interest rates (2-3%) lower than housing loans? They're not really cheaper — HP uses fixed flat rate, housing loans use reducing balance. Understanding the math saves you thousands.
Read articlePersonal FinanceVirtual Cashier at Restaurant — Employment & Technology
Internet connectivity has reshaped employment — US restaurants now employ Philippine virtual cashiers, and Malaysian accountants serve Singapore, Australian, and European firms remotely. Stay ready by upskilling.
Read articlePersonal FinanceWisdom in Wealth Creation for Employees
We all have 24 hours a day, but employees can still grow wealth by two key principles: increasing your worth (and rate per hour) and making your money work through investments that yield returns.
Read articleIndustry & TechAI for Fraud Detection
Malaysia recorded 71,833 scams worth over RM5.2 billion from 2020 to May 2022. Real-world examples like PayPal show how AI and machine learning detect fraud patterns at scale — useful tools for finance professionals.
Read articleIndustry & TechBasics of Computer Hardware
Understanding the fundamental components of a computer and how they work together — empowering you to make informed purchasing decisions and troubleshoot small issues yourself.
Read articleIndustry & TechDIY Your Product Video (中文)
A Mandarin tutorial on creating professional product videos using free tools like Google Video Builder, plus YouTube setup and Google Ads promotion — perfect for business owners and entrepreneurs.
Read articleIndustry & TechHow does IR 4.0 affect SME?
The Fourth Industrial Revolution — IoT, AI, cloud computing — is reshaping how SMEs operate, design, manufacture, and distribute. A look at the practical impacts and opportunities for small businesses.
Read articleWant to Learn More with Genesis Origo?
Beyond articles, we offer ACCA, ACCA-FIA, LCCI, IAAP Diplomas, HRDC training, and more — with personal lecturer support and scholarship opportunities. Speak to our team to find the right pathway for you.
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