Welcome to SKMN Insolvency!


SKMN has a dynamic and experienced team who are available to deal with all type of insolvency related issues ensuring that clients are given professional advice at all stages of any insolvency process.


Our teams are:


Mohd Noh Jidin CA (M), CPA(M), FAIA (UK), CTIM – License Holder

Mohd Noh has been in practice since 1980 after a short period in government. He was the treasurer of National Malay Chamber of Commerce and was the President of Malay Chamber of Commerce, Negeri Sembilan. Mohd Noh was trained in Kassim Chan & Co. (now Deloitte).

Mohd Noh is active in the Malaysian Institute of accountants activities once was in the main council appointed by Accountants General Office. Currently, he sits in the Small and Medium Practice Committee and also in the MIA/ MICPA Insolvency Practice Committee.

Currently, Mohd Noh is the President of Association of Malay Firms of Chartered Accountants and sit in Council of Association of International Accountants United Kingdom, a fast-growing international accountancy body.

Mohd Noh holds audit, tax agent and liquidator license.

Razalee Amin CA (M), CPA(M), CFP, B. Econ (Hons.), Adv. Diploma in Accounting (UM) – License holder

Razalee has more than 42 years of experience in various accounting, finance, investment and management positions. Upon graduating in 1979 from University of Malaya, he started his career at Messrs. Hanafiah Raslan & Mohamad, a chartered accountancy firm. This was followed by a four-year stint, starting in 1983, as Group Financial Controller of Sateras Resources (Malaysia) Berhad.


He then joined MBf Finance Berhad in 1987 and was appointed as Senior Vice President of the Investment and Acquisitions Division. Razalee subsequently served Damansara Realty Berhad as its Senior General Manager from 1994 until 1996, when he set up his own chartered accountants firm, Razalee & Co, where he is currently the Managing Partner.

Razalee serves as an Independent Non-Executive Director of Velesto Energy Berhad, Duopharma Biotech Berhad and UMW Holdings Berhad. He served as an Independent Non-Executive Director of TPC Plus Berhad from October 13, 2003 to March 1, 2010. He is a licensed Company Auditor, Liquidator and a Certified Financial Planner. He is a Certified Public Accountant by profession and qualification.

Abdul Khudus Naaim CTIM(M), CA(M), FCCA(UK) – License Holder 

Upon graduation from MARA Institute of Technology, Khudus was trained for a year with Messrs. Arthur Young International, Chartered Accountants in Kuala Lumpur before further study in London. On completion the ACCA he worked for about four years with Messrs. Ramoss Jassen, Chartered Accountants, London with the last position as Audit Senior. He then spent a year as Accountant with Islamic Finance House PLC, London, which is part of an Islamic financial services group based in Luxembourg.


He returned to Malaysia in 1986 and served for seven years in Syarikat Takaful Malaysia Berhad, a company listed on the stock exchange with the last position as Senior Manager, Finance & Administration. He then shifted in professional education managed a private college, Emile Woolf Group of Colleges Malaysia as Director of Corporate Affairs that later transformed into a private university. Khudus went back into practice in 1997 as a partner in a firm that later merged to become Messrs. AKN Arif, Chartered Accountants, a medium-sized public accountancy firm.


Khudus sit on the Technical Committee of the Malaysian Accounting Standards Board (MASB) statutory body issuing accounting standard in Malaysia since 2007. In a professional capacity, he is Member of Board of Directors and Audit Committees of a number of companies listed on the stock exchange of Malaysia, United Kingdom and Thailand as well as states corporations. Khudus is a member Accreditation Panel, Finance Accreditation Agency (Malaysia) (FAA) owned by Bank Negara Malaysia.

Abdul Rahman Ali CA(M), B.Accy (Hons) UM – Director 

On completing his study in University Malaya Rahman joined Bank Bumiputera (M) Bhd (now CIMB) as a credit officer. As credit officer, his main duties were to evaluate every application for business loans.


After there years with the bank, Abdul Rahman joined Sahir & Co. a chartered accountant and later became their audit manager in Johor Bharu. Abdul Rahman as a manager had wide experience in audit of SME, cooperatives, government local authorities.


On obtaining the practicing certificate and audit license Abdul Rahman set up his own practice Johor Bharu and later merged his practice with Kuala Lumpur practitioner and at same time Abdul Rahman continued with private studies relating in business and Islamic finance.


Abdul Rahman with wide experience and expertise was appointed as an independent director of TRC Synergy Bhd a leading property development company listed in Kuala Lumpur Stock Exchange.


Abdul Rahman is focusing on specialization and the opportunities available within mid-tier practices has joined SKMN whose partners were together with him in various committees in the last 30 years.

Marlina Mohd Noh CA(M) B.Acct (Hons) UITM, FAIA(UK) – Director 

Marlina was a lecturer in private college before joined Mohd Noh & Co. She holds audit and GST License. Wide experience in the audit of SMEs, government statutory bodies and local authorities. She has attended seminars/workshop organized by MIA, LHDN, Customs and SSM. Fellow member of Association of International Accountants, UK.

Mohd Afifi Wahit  B.ACC (UUM)

Obtained accountancy degree from Universiti Utara Malaysia and thereafter worked for 14 years in international chartered accountancy firm specializing in corporate recovery, insolvency and liquidations. Had carried out number of debts restructuring exercise of the companies under Corporate Debts Restructuring Committee of Bank Negara. Had experienced in debts restructuring of companies facing financial distressed under the administration of Danaharta Nasional.

Mohd Firdouze Ruslan  B.ACC & FINANCE (LIVERPOOL)

Mohd Firdouze Bin Ruslan has over 12 years of experience in auditing and accounting, including as a specialist corporate advisory solutions provider to assist clients in Debt and Corporate Restructuring Services, Rehabilitation of Abandoned Property Development Schemes and Insolvency and Corporate Closure Management Administrations. He had previously been attached in Republic of Ireland before moving back to Malaysia in late 2007. He has undertaken various corporate recovery and insolvency engagements and other financial due diligence exercise as well as performed audits of various companies and public listed companies. He graduated from Liverpool John Moores University with Bachelors in Accounting and Finance and currently pursuing ACCA qualification.

Senior Management 

We train our management team so that they are knowledgeable, competent and fully equipped to deliver accurate and informed guidance with a high level of expertise.