KS & Associates, Chartered Accountants and its group of practices namely Asia Pacific Management Insight Sdn Bhd, Alpha Tadbir Koperat Sdn Bhd and First International Consulting Sdn Bhd represent a collective of professional firms that combined a no less than twenty five years of public accountancy practice, professional consultancy and management services. At its core, the firm is totally committed to its clients and is dedicated to deliver an all-round top-notch quality service at all times.

The firm as a whole presents a professional set up backed by more than sixty years of combined partners and directors’ experience supported by a team of qualified staff with their own areas of specialisation. These essential elements are our principle as we cherish to be partners in our clients’ operational and strategic matters. Geographically, the firm is well positioned around the country and across the world to serve clients professional services requirements.

Already an established practicing office, the firm is also fast becoming a sizeable Bumiputra based professional outfit. It will continually strive to become a premier medium-sized professional firm that will eventually emerge as one of the biggest home-grown set up in the country if not in the region. The firm as a group also sees itself servicing actively on international platform. Our quest for expansion is in line with our long-term commitment and quality of service to our clients.

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On the international front, the group is networked with global practices that provide clients with professional financial services. The group is linked up with most major cities around the world.

Apart from public accountancy practice, the firm KS & Associates (AF-1231) also acts as the tax outfit of the group. KS & Associates deal and handle all personal and corporate, direct and indirect taxation matters.

Asia Pacific Management Insight Sdn Bhd (436910-V) is the consultancy arm of the group that conducts high level and specialist corporate consultancy and advisory services.

Alpha Tadbir Koperat Sdn Bhd (1212512-W) is an associate operation within the larger family of KSA and its group. Alpha Tadbir Koperat Sdn Bhd focuses on the corporate secretarial and management services.

First International Consulting Sdn Bhd (726170-T) is a specialist outfit that focussed on Islamic finance consulting, training and advisory engagements. FIC undertakes assignments on Islamic banking, takaful and other Shariah-compliant transactions for operational and strategic functions.


We aim to become a one-stop centre for all the corporate, financial and management services requirements of our clients as well as the business community as a whole. This encompass auditing, taxation, advisory, corporate recovery, consulting, re-structuring, accounting, corporate secretarial, training, management services and Shariah-compliant transactions


The firm and its group strive to deliver total timely service of top-notch quality. We aim to fully understand our clients’ requirements and to move along in tandem with their operation and/or expansion as a sound, competent and reliable partner.


The group believe that the strategic alliance with our clients will bring about the following benefits: -
- Experience and proven track records enable assignments and problems being attended to, tackled and resolved effectively

- Strategic position of office locations and availability of resources make possible to immediate respond on job assignments being undertaken

- With skilful resources, partners/directors personal involvement and a mid-tier standing indicate services rendered at most competitive fee structure

- International link up blending with local understandings provide opportunity for best practice of world standard


The services offered by the firm and its group lie in the following six main areas

The Audit Division, which serves as the core of our firm

The tax services covering corporate and personal cases for direct and/or indirect taxes

The Corporate Finance Division deals with the following areas of assignments

The Corporate Recovery Division is entrusted with the following areas of activities

The services offered by the Division include but not limited to the following management and financial areas

Corporate Services Division supports the other divisions and includes the following areas of services

Supported by a team of qualified and experienced professionals

OUR Partners

Abdul Khudus Mohd Naaim
Principal Partner

Abdul Khudus Naaim, is a chartered accountant with the Malaysian Institute of Accountants, fellow of the Association of Chartered Certified Accountants UK, associate of Malaysian Institute of Taxation and associate of Institute of Co-operative & Management Accountants. Khudus is also a graduate of Diploma in Accountancy, Universiti Teknologi Mara.

On completing the accounting diploma in 1975, Khudus articled with international firm Arthur Young & Co Kuala Lumpur and continued with a medium-sized chartered accountancy firm in London for four and a half years. He then spent one year with the London office of Luxembourg based Islamic financial group, Islamic Finance House PLC, London as their Accountant.

Khudus served for about seven years in senior finance position with Syarikat Takaful Malaysia Berhad before taking up the Director of Corporate Affairs, Emile Woolf Group of Colleges of Malaysia. He came back into public practice in 1997. Khudus is a member of the technical committee of the Malaysian Accounting Standards Board. He is also board of director and audit committee member of companies listed in Malaysia, United Kingdom and Thailand stock exchanges.

Khudus is an approved company and co-operative’s auditor. He is also a licensed liquidator, qualified company secretary and tax agent. He is acting as receiver/manager, special administrator, independent adviser and monitoring accountant for Pengurusan Danaharta Nasional Berhad and financial institutions. He is also a specialist consultant on Islamic accounting, takaful training and operations.

OUR Partners

Abdul Rahman Ali
CA(M), B.Acct (Hons)

Abdul Rahman is a chartered accountant with the Malaysian Institute of Accountants and a graduate in accounting degree with honours from Universiti Malaya, Kuala Lumpur

Upon graduation, Rahman started his training with government institutions for a number of years then joining a leading banking group in its operation division. Rahman came into public practice in 1986 operating initially from Johor Bahru. He stays in practice that later expanded to Kuala Lumpur.

Rahman is very well versed in external auditing functions and requirements across the industries. He is particularly experienced in government auditing emanating from the auditor general office as well as internal audit functions and activities.

Khudus is an approved company and co-operative’s auditor. He is also a licensed liquidator, qualified company secretary and tax agent. He is acting as receiver/manager, special administrator, independent adviser and monitoring accountant for Pengurusan Danaharta Nasional Berhad and financial institutions. He is also a specialist consultant on Islamic accounting, takaful training and operations.

OUR Partners

Syed Amir Shah Syed Lope
CA(M) B.Acct (Hons), DipAcct
Director, Corporate Services

Syed Amir is a chartered accountant with the Malaysian Institute of Accountants, a graduate in Bachelor in Accountancy (Honours) and holds Diploma in Accountancy from Universiti Teknologi Mara.

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Prior to be involved with the group, Syed Amir was in the commercial sector involving himself in the accounting and finance functions holding various positions including managerial levels. Some of the corporations that he has been involved with are the Sapura Group of Companies, Faber Group of Companies and a short stint in insurance group MAA insurance.

During the stay in commerce and industry, he is exposed to internal auditing, accounting systems and reporting, financial control and designs, taxation and related duties. Syed Amir is thorough accounting and corporate secretarial person.

Our clients range from small to large organisations in various business and non-business activities to include:

  • Governments and non government bodies
  • Educational institutions and computer vendors
  • Engineers, lawyers, architects & valuers
  • Manufacturers and investment companies
  • Developers, contractors and medical centres
  • Co-operative societies, clubs, and foundations
  • Financial and finance-related institutions

The clientele that has been served by KSA and its group of firms include local domestic as well international corporations in the region, UK and middle eastern areas.

KS & Associates and its groups of professional practice are on the panel of few organisations.  Notably among them is the Pengurusan Danaharta Nasional Berhad as their Special Administrators, Receivers and Managers, Monitoring Accountants, Independent Advisers and specialist consultant.

KS & Associates is registered with Ministry of Finance, Jabatan Pembangunan Koperasi and other statutory bodies to undertake government, statutory bodies and co-operative audits, advisory and related services.  As for corporate recoveries, KSA is on the panel of few financial institutions undertaking receivership, liquidation and monitoring accountants’ assignments.


In line with our aim to continue being a quality and credible medium sized firm, the office is led by three core partners/directors who have vast and wide ranging experience to offer the very best of service.  They are supported by not less than thirty trained personnel each with their own areas of specialisation.


As auditors and corporate consultants, KSA, APMI, ATK and FIC have had assignments and expertise spanning across the following sectors: –


  • Financial services operations
  • Property, construction and agri-based business
  • Commercial schools and private colleges
  • Manufacturing, automobiles & franchises
  • Islamic banking and takaful operations

On the corporate recovery assignments, our local office and international associates have had cases involving voluntary/compulsory liquidations, receivers & managers, turnaround, re-structuring and managing tasks for: –

  • Engineering & manufacturing operations
  • Wood based & logistics industries
  • Marine and aviation activities
  • Construction & property developers

All in all, the group has been and is undertaking assignments for large, medium and small private and public business/non-business organisations.  They include financial institutions and asset management companies.

Apart from financial consultancy and business advisory, the group is also engaged in funding and re-structuring proposals.  The group has also undertaken engagements relating franchise, takaful and Islamic banking operations.

As professional partner, we strive for cost effective service that demonstrates value for money.  Our fees are based on among others scope of work and level of staff required to complete the tasks by reference to standard tariff where applicable.  In arriving at our fee proposal, we conduct a preliminary review and discussion with management.


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