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Accounting Government Accounting Standards Cash Basis
  • Government Accounting Standards (PPK) are intended to set accounting policies and standards as well as basis for financial statement presentations that have been complied with by the Federal and State Governments. This is in line with the Federal Constitution and the Financial Procedure Act 1957 [Act 61].
  • This statement should be used by the Federal and State Governments that manage the Consolidated Fund accounts. These accounts should firstly be audited by the Auditor General before being tabled in Parliament for the Federal Government and in the State Assembly for the State Government.

Enforcement Date
Up until now, ten (10) PPK have so far been issued and the date of their enforcement are as follows:

PPK About Issued On Effective Date
1 Dasar Perakaunan Kerajaan March 2003 2012
2 Persembahan Penyata Kewangan Kerajaan March 2003 2012
3 Akaun Hasil Disatukan Disember 2021 2021
4 Akaun Amanah Disatukan March 2003 2012
5 Akaun Pinjaman Disatukan March 2003 2012
6 Pelaburan March 2003 2012
7 Wang Tunai March 2003 2012
8 Penyata Akaun Memorandum March 2003 2012
9 Pertukaran Mata Wang Asing March 2003 2012
10 Pemberian Kerajaan March 2003 2012

*Click the title to download the PPK contents.

The Malaysian Government is the first country to practice Public Sector Accounting Standards.

“Malaysia wins the prize for being the first country to apply Cash Basis IPSAS. The Malaysian Government first did this for the financial statements for the year ending 31 December 2004. It gained a clear audit report for these accounts.”
Extracted from the ACCA International Public Sector Bulletin, Issue No. 8 January 2007.

Contact Us

Accountant General's Department of Malaysia (AGD)
Level 1-8, Ministry of Finance Complex,
No. 1, Persiaran Perdana, Precinct 2,
62594 Putrajaya.
    +603-8882 1000
    +603-8889 5821

Counter Operating Hours AGD Putrajaya
Monday - Thursday : 8.30 am - 5.00 pm
(Break hours : 1.00 pm - 2.00 pm)
Friday : 8.30 am - 5.00 pm
(Break hours : 12.15 pm - 2.45 pm)
Saturday, Sunday & Public Holidays : Close