Legal Notice

The terms and conditions which apply towards the usage of this website.

The information on this website is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained on this website.

The content of this website (“Website”) is the copyright of Morison LC PLT. Morison LC PLT copyright must remain on all reproductions of material downloaded from this Website (“Material”).

You may download, store and use the Material for your own personal use and research. You may not republish, retransmit, redistribute or otherwise make the Material available to any other party or make the same available on any website, online service or bulletin board of your own or of any other party or make the same available in hardcopy or on any other media without Morison LC PLT’s express prior written consent.

Accordingly, the information on this website is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking action, you should consult Morison LC PLT.

While we have made every attempt to ensure that the information contained in this website has been obtained from reliable sources, Morison LC PLT is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information on this website is provided “as is”, with no guarantee of completeness, accuracy, timeliness or the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose.

In no event will Morison LC PLT, its related partnerships or corporations, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this website or for any consequential, special or similar damages, even if advised of the possibility of such damages.

All links to third-party websites are provided as a convenience to our users. We do not have control, exercise no responsibility, and make no representations regarding the accuracy or any other aspect of the content or information found or used on visiting any of our third-party websites. The provision of a link to a third-party website should not be considered as an express or an implied endorsement of any content, information, products or services that may be available to you, or through, a third party.

Morison LC PLT accepts no liability or responsibility whatsoever for any loss or damage suffered by any user from the information contained on or accessed through this Website or the Material downloaded from the Website. By continuing to use this Website you are deemed to accept the terms and conditions above.

Privacy Policy

The privacy policy page is our commitment to protecting and respecting individual privacy. This notice explains how we use personal information on our visitors, suppliers, and others we do business with.

This Personal Data Protection Notice (“Notice”) sets out how Morison LC PLT (1225002X), its related entities and its network firms (collectively referred to in this notice as “Morison LC PLT”) collect and handle your personal data as per the Personal Data Protection Act 2010 (“the Act”) and the personal data protection principles which are set out in the Act.

No. 1 Type of personal data

Personal data means any information that relates directly or indirectly to you and was processed by Morison LC PLT for the purposes stated in Section 3 below. The type of data processed by Morison LC PLT regarding individuals may include but is not limited to the following:

  • Name
  • Age
  • Identity card number
  • Passport number
  • Gender
  • Date of birth
  • Details of next of kin
  • Marital status
  • Occupation
  • Address
  • Telephone and facsimile numbers
  • Email address
  • Education background
  • Membership of professional associations
  • Employer
  • Race
  • Ethnic origin
  • Nationality
  • Financial details such as credit card number, income range, banking account details
  • Image by way of video or photo shooting during our seminar and corporate events
  • Other information in connection with any of our services, transactions, survey,

    questionnaire or communication with Morison LC PLT

  • IP addresses, web browser software and other information collected automatically when

    you visit our website

  • Any other personal data relates directly or indirectly to you, including sensitive personal

    data as defined under the Act

    All acts of processing the above personal data will be carried out in compliance with the Act. As defined in the Act, “processing” in relation to personal data, means collecting, recording, holding or storing the personal data or carrying out any operation or set of operations on the personal data.

No. 2 Source of personal data

Morison LC PLT collects your personal information directly from you or indirectly from a variety of sources, including but not limited to the following:

  • at any events, conferences or seminars organised by Morison LC PLT
  • at any public events, conferences or seminars
  • through your legal representatives, employer or employee, service providers such as

    outsourcing IT, Human resources and accounting services and merchant bankers

  • from cookies through the use of our websites
  • from third parties’ sources such as fraud prevention agencies, credit bureau reported,

    credit references agencies

  • through other publicly available sources of information
  • through inquiry or communication made with or to us

    No. 3 Purpose of collecting personal data

    Personal data that you provide will be processed for the following purposes, including but not limited to:

  • administration of client accounts, including billing, payment, debt collection and credit assessment
  • delivery of our services, whether present or future
  • marketing of our services, whether present or future
  • meeting any legal or regulatory requirements

    No. 4 Disclosure to third parties

    Your personal information provided to us is processed by entities (in or outside Malaysia) within Morison LC PLT, including our network firms, business partners or associates and firms with common partners.

    As a general rule, Morison LC PLT will not use or disclose personal data about an individual other than for its primary purpose of the collection as stated in Section 3, unless:

  • The individual has consented to the use or disclosure
  • The use or disclosure is required or authorised by or under law
  • The use or disclosure is reasonably necessary for a specific purpose by or on behalf of a

    regulatory or enforcement body
    Your personal data may be disclosed to certain third parties, as required under law, to perform functions on Morison LC PLT’ behalf, pursuant to the relevant contractual relationship or for the purpose as stated in Section 3 above (or directly related to those purposes). Consequently, Morison LC PLT may provide access or disclose personal data to third parties such as those listed below (not exhaustive):

  • our third-party service providers, such as auditors, accountants, lawyers, company secretary, consultants, contractors, professional advisors, service providers, marketing companies, printing companies, event organisers, other advisors, travel agencies and insurance companies
  • bank and financial institutions
  • regulatory and governmental authorities, statutory authorities, local council and industry

    regulators to comply with statutory and government requirements
    With regards to Morison LC PLT’ direct marketing activities, any individual who receives direct marketing communication from Morison LC PLT may contact or email Morison LC PLT at the contact details below to “unsubscribe” and not receive any further direct marketing communications.

No. 5 Personal data integrity

Morison LC PLT will take reasonable steps to make sure that the personal information it collects, uses or discloses is accurate, complete, not misleading and up-to-date.

No. 6 Personal data security

Morison LC PLT will take reasonable steps to protect the personal data it holds from loss, misuse, modification, unauthorised or accidental access or disclosure, alteration or destruction.

No. 7 Personal data retention

Morison LC PLT will not keep personal data for longer than is necessary and will take reasonable steps to destroy or permanently delete the personal data if it is no longer required for the purpose for which it was to be processed.

No. 8 Access and correction of personal data

You have the right to access and correct your personal information held by us (except where compliance with the request for such access or correction is refused under the Act or subject always to certain exemptions). We will make every endeavour to ensure your personal information is accurate and up to date. Therefore, you should notify us directly if there are changes to your information.

Please provide proof of your identity, addresses and sufficient information to enable us to identify you when submitting your request. Upon receipt of your written request, we may comply with or refuse your request to access or rectify your personal information. If we refuse, we will notify you of the reasons for such refusal.
We may impose a charge upon the individual to cover the cost of verifying a request for information and locating, retrieving, reviewing and copying any material requested.
In addition, in accordance with the Act, an individual may forward a written request to Morison LC PLT to stop processing personal data.

No. 9 Contact to make inquiries and complaints regarding personal data

Any inquiries or complaints with respect to your personal data may also be channeled to Morison LC PLT by submitting such request via post, email and facsimile transmission to the following address:
Morison LC PLT
Menara Avenue, The Tube,
A-11-12, Jalan PJU 1/39,
Dataran Prima, 47301
Petaling Jaya, Selangor
Tel: +603-7660 9380 | E:

In the absence of written notification from you, we will deem it that you consent to the processing, usage and dissemination of your personal information in the manner, to the extent and within the scope of this Personal Data Policy.


The regulatory page provides company information necessary for regulatory compliance.

Petaling Jaya

Morison LC PLT(formerly LC & Associates PLT) is a limited liability partnership registered in Malaysia with the Registration Number LLPL00325720-LCA & AF 002469.

LC & Associate was a registered partnership until 23 March 2022, in which the company converted to a limited liability partnership and was thus renamed to LC & Associates PLT before being renamed Morison LC PLT on 19 August 2022.

Morison LC PLT is a member of Morison Global Limited. It is registered under the Companies Act 2016 and is a recognised Malaysian Institute of Accountants (MIA) member and an Approved Company Auditor.

Morison LC PLT

Morison LC PLT is part of Morison Global’s international association of independently owned and managed professional firms.

Morison LC PLT collects visitor information on its website. We use this information to understand our website users’ demographics, such as geographic location, and to analyse how our website is being used, such as time spent on site, for general reporting purposes and to improve future content.

Morison Global is an international association of independently owned and operated professional firms. Professional services are provided by individual member firms. Morison Global does not provide professional services in its own right. No member firm has liability for the acts or omissions of any other member firm arising from its membership of Morison Global.